N.Y. Education Law § 3205
2. Exceptions. a. A minor who has completed a four-year high school course of study shall not be subject to the provisions of part one of this article in respect to required attendance upon instruction. b. A minor for whom application for a full-time employment certificate has been made and who is eligible therefor may, though unemployed, be permitted to attend part time school not less than twenty hours per week instead of full time school. c. The board of education of the Syracuse city school district, the board of education of the city school district of the city of New York, the board of education of the city school district of the city of Rochester, the board of education of the city school district of the city of Utica, the board of education of the city school district of the city of Buffalo the board of education of the city school district of the city of Cohoes, the board of education of the city school district of the city of Watervliet, and the board of education of the city school district of the city of Yonkers are hereby authorized to require minors who are five years of age on or before December first to attend kindergarten instruction. However, the provisions of this paragraph shall not apply to: