N.Y. State Law § 55

§ 55. Delivery and filing of deeds and releases. One of the deeds or\nreleases so executed in duplicate shall be delivered to the duly\nauthorized agent of the United States, and the other deed or release\nshall be filed and recorded in the office of the secretary of state of\nthe state of New York; and said deed or release shall become valid and\neffectual only upon such filing and recording in said office.\n