N.Y. Debtor & Creditor Law § 85

§ 85. Effect of discharge as to debts to the United States and the\nstate. Such a discharge does not affect:\n 1. A debt or duty to the United States; or\n 2. A debt or duty to the state, for taxes or for money received or\ncollected by any person as a public officer, or in a fiduciary capacity,\nor a cause of action specified in section sixty-three-c of the executive\nlaw or a judgment recovered upon such a cause of action.\n Except as prescribed in this section, the discharge exonerates the\npetitioner from a debt or other liability to the state, in like manner\nand to the same extent, as from a debt or liability to an individual.\n