N.Y. Civil Practice Law & Rules Law § 202 (2026)

§ 202. Cause of action accruing without the state. An action based
upon a cause of action accruing without the state cannot be commenced
after the expiration of the time limited by the laws of either the state
or the place without the state where the cause of action accrued, except
that where the cause of action accrued in favor of a resident of the
state the time limited by the laws of the state shall apply.