N.Y. Real Property Law § 334-A
1. It shall be the duty of every person or corporation, excepting church cemetery corporations attached to a religious parish within the county of Nassau, who, as owner or agent of real property situated in the county of Nassau, subdivides the same into lots, plots, blocks, sites, or units with or without streets, for the purpose of offering such lots, plots, blocks, sites, or units for sale to the public, regardless of whether they are offered or conveyed by lot, plot or block designations, units (including shares in a cooperative corporation), or by metes and bounds, prior to the offering of such lots, plots, blocks, sites or units for sale, to file or cause to be filed in the office of the clerk of Nassau county a map or maps of such real property, subject to the following exceptions: