N.Y. Real Property Actions & Proceedings Law § 1541

§ 1541. Article applies to corporations and to the people of the state\nof New York. An action may be maintained, as prescribed in this article,\nby or against a corporation, or by or against an unincorporated\nassociation, as if it were a natural person, or such an action may be\nmaintained by or against the receiver or other successor of any such\ncorporation or association, or by or against the people of the state of\nNew York, and the use of the masculine gender or of the term person in\nthis article includes the people of the state of New York.\n