N.Y. Penal Law § 230.10

§ 230.10 Prostitution and patronizing a person for prostitution; no\n defense.\n In any prosecution for prostitution or patronizing a person for\nprostitution, the sex of the two parties or prospective parties to the\nsexual conduct engaged in, contemplated or solicited is immaterial, and\nit is no defense that:\n 1. Such persons were of the same sex; or\n 2. The person who received, agreed to receive or solicited a fee was a\nmale and the person who paid or agreed or offered to pay such fee was a\nfemale.\n