N.Y. Comp. Codes R. & Regs. tit. 8, § 7.3
No trustee or board of education shall contract with a teacher not legally qualified. None of the school moneys apportioned to a district shall be applied to the payment of an unqualified teacher, nor shall the teacher's salary, or any part thereof, be collected by a district tax, unless the time for which such teacher has taught has been legalized by the commissioner. A teacher shall possess or be entitled to a certificate of qualification, or shall possess or be entitled to a provisional certificate, or shall possess a regional credential before the teacher enters into a contract to teach; and before beginning service the teacher shall present the certificate or credential for recording to the city, village or district superintendent in whose jurisdiction he or she is to teach.