N.Y. Comp. Codes R. & Regs. tit. 9, § 2525.2
(a) The legal regulated rents and other requirements provided in this Code shall not be evaded, either directly or indirectly, in connection with the renting or leasing or the transfer of a lease for housing accommodations by requiring the tenant to pay, or obligate himself or herself for membership or other fees, or by modification of the practices relating to payment of commissions or other charges, or by modification of the services furnished or required to be furnished with the housing accommodations, or otherwise.
(1) Upon the receipt of rent in the form of cash or any instrument other than the personal check of the tenant, it shall be the duty of the owner to provide the tenant with a written receipt containing the following:
(b)