N.Y. Real Prop. Acts. Law § 254-d

§ 254-d. Fees by mortgagee for direct payment of real property taxes\nby mortgagor prohibited. No mortgagor on a loan secured primarily by an\ninterest in real property shall be charged a fee by the mortgagee\nbecause the parties have agreed that the mortgagor shall pay real\nproperty taxes on such real property directly to the taxing authority or\nauthorities and not in escrow to the mortgagee or the mortgagee's agent.\n