N.Y. Comp. Codes R. & Regs. tit. 20, § 4-5.3 – General executive officers.

(a) A general executive officer must be an officer of the corporation, elected by the shareholders, elected or appointed by the board of directors, or if initially appointed by another officer such appointment must be ratified by the board of directors. If the state of incorporation is other than New York State, the officer of the corporation must be elected or appointed in accordance with the laws of the state of incorporation.
(b) General executive officers include the chairman, president, vice-president, secretary, assistant secretary, treasurer, assistant treasurer, comptroller, and any other officer, charged with and performing general executive duties of the corporation.
(c) A general executive officer is therefore an appointed or elected officer of the corporation having company-wide authority with respect to his assigned functions or duties or is responsible for an entire division of the company. Any person who has merely been designated as an officer but who is not an appointed or elected officer, as described in subdivision (a) of this section, is not a general executive officer.
(d) Personal service compensation paid to general executive officers of the taxpayer for acting as such should not be included in the computation of the payroll factor.