N.Y. GCM Law § 124

§ 124. Signing of returns and other documents. (a) General.--Any\nreturn, declaration, statement or other document required to be made\npursuant to this title shall be signed in accordance with regulations or\ninstructions prescribed by the director of finance. The fact that an\nindividual's name is signed to a return, declaration, statement, or\nother document, shall be prima facie evidence for all purposes that the\nreturn, declaration, statement or other document was actually signed by\nhim.\n (b) Partnerships.--Any return, statement or other document required of\na partnership shall be signed by one or more partners. The fact that a\npartner's name is signed to a return, statement, or other document,\nshall be prima facie evidence for all purposes that such partner is\nauthorized to sign on behalf of the partnership.\n (c) Certifications.--The making or filing of any return, declaration,\nstatement or other document or copy thereof required to be made or filed\npursuant to this title, including a copy of a federal return, shall\nconstitute a certification by the person making or filing such return,\ndeclaration, statement or other document or copy thereof that the\nstatements contained therein are true and that any copy filed is a true\ncopy.\n