N.Y. U.C.C. 2-a-302

Section 2-A-302. Title to and Possession of Goods.\n Except as otherwise provided in this Article, each provision of this\nArticle applies whether the lessor or a third party has title to the\ngoods, and whether the lessor, the lessee, or a third party has\npossession of the goods, notwithstanding any statute or rule of law that\npossession or the absence of possession is fraudulent.\n