N.Y. Criminal Procedure Law § 60.45
2. A confession, admission or other statement is "involuntarily made" by a defendant when it is obtained from him:
(b) By a public servant engaged in law enforcement activity or by a person then acting under his direction or in cooperation with him:
3.
(c) Notwithstanding the requirement of paragraph (a) of this subdivision, upon a showing of good cause by the prosecutor, the custodial interrogation need not be recorded. Good cause shall include, but not be limited to: