N.Y. UCC Law § 9-501

Section 9--501. Filing Office.\n (a) Filing offices. Except as otherwise provided in subsection (b), if\nthe law of this state governs perfection of a security interest or\nagricultural lien, the office in which to file a financing statement to\nperfect the security interest or agricultural lien is:\n (1) the office designated for the filing or recording of a record\n of a mortgage on the related real property, if:\n (A) the collateral is as-extracted collateral or timber to be\n cut; or\n (B) the financing statement is filed as a fixture filing and\n the collateral is goods that are or are to become\n fixtures; or\n (C) the collateral is a cooperative interest; or\n (2) the office of the secretary of state, in all other cases,\n including a case in which the collateral is goods that are or\n are to become fixtures and the financing statement is not\n filed as a fixture filing.\n (b) Filing office for transmitting utilities. The office in which to\nfile a financing statement to perfect a security interest in collateral,\nincluding fixtures, of a transmitting utility is the office of the\nsecretary of state. The financing statement also constitutes a fixture\nfiling as to the collateral indicated in the financing statement which\nis or is to become fixtures.\n (c) The term "filing officer" or "recording officer" means the county\nclerk of the county, except in the counties of Bronx, Kings, New York,\nand Queens where it means the city register in the county; and the term\n"filing officer" includes the secretary of state where a filing is made\nin the department of state.\n