N.Y. Gen. Oblig. Law § 7-108

(b) Such dwelling unit is registered with the appropriate local
government or county registry as a seasonal use dwelling as provided for
in subdivision five of this section.

(c) Such dwelling unit is not rented as a seasonal use dwelling unit
for more than one hundred twenty days during each calendar year.

5. In order for a dwelling unit to qualify as a seasonal use dwelling
unit for the purpose of paragraph (a) of subdivision one-a of this
section, the local government with jurisdiction for building
administration over such unit or the county in which such unit is
located shall have adopted a seasonal use dwelling unit registry and
such unit shall be registered by filing a copy of the seasonal use lease
and such additional information as the local government or county that
administers such registry may require. Such local government or county
shall revoke the seasonal use dwelling unit registration of any dwelling
unit that does not adhere to the conditions provided for in subdivision
four of this section.

6. A dwelling unit shall qualify as an owner-occupied cooperative
apartment for the purpose of paragraph (a) of subdivision one-a of this
section if it meets all of the following conditions:

(a) the tenant is the dwelling unit owner, purchaser or shareholder of
such a cooperative housing corporation;

(b) such tenant has or will have after purchase exclusive occupancy of
such dwelling unit individually and with the permitted occupants
pursuant to a proprietary lease or occupancy agreement and established
and delimited rights under such lease or agreement; and