N.Y. Real Prop. Acts. Law § 339-s

§ 339-s. Recording. 1. The declaration, any amendment or amendments\nthereof, and every instrument affecting the property or any unit\nincluded within the meaning of "conveyance" as used in article nine of\nthis chapter, shall be entitled to be indexed and recorded pursuant to\nand with the same effect as provided in said article nine. The recording\nofficer shall not accept such an instrument constituting a condominium\nmap unless it has endorsed thereon or attached thereto a certificate of\nthe county director of real property tax services that the fee\nauthorized by section five hundred three of the real property tax law,\nif any, has been paid. Neither the declaration nor any amendment thereof\nshall be valid unless duly recorded.\n 2. Each such declaration, and any amendment or amendments thereof\nshall be filed with the department of state.\n