Same-sex marriage cannot legally be performed in New York.[1] However, on May 14, 2008 New York Governor David Paterson issued a directive requiring that all state agencies recognize same-sex marriages performed in other jurisdictions.[2] In addition, the state courts have now recognized Canadian same-sex marriages for purposes of public benefits, inheritance, and divorce.
http://en.wikipedia.org/wiki/Same-sex_marriage_in_New_York