N.Y. UCC Law § 9-306B

Section 9-306B. Law Governing Perfection and Priority of Security\n Interests in Controllable Accounts, Controllable\n Electronic Records, and Controllable Payment\n Intangibles.\n (a) Governing law: general rules. Except as provided in subsection\n(b), the local law of the controllable electronic record's jurisdiction\nspecified in Section 12--107(c) and (d) governs perfection, the effect\nof perfection or nonperfection, and the priority of a security interest\nin a controllable electronic record and a security interest in a\ncontrollable account or controllable payment intangible evidenced by the\ncontrollable electronic record.\n (b) When perfection governed by law of jurisdiction where debtor\nlocated. The local law of the jurisdiction in which the debtor is\nlocated governs:\n (1) perfection of a security interest in a controllable account,\ncontrollable electronic record, or controllable payment intangible by\nfiling; and\n (2) automatic perfection of a security interest in a controllable\npayment intangible created by a sale of the controllable payment\nintangible.\n