N.Y. Vehicle & Traffic Law § 128 (2026)

§ 128. Owner. A person, other than a lien holder, having the property
in or title to a vehicle or vessel. The term includes a person entitled
to the use and possession of a vehicle or vessel subject to a security
interest in another person and also includes any lessee or bailee of a
motor vehicle or vessel having the exclusive use thereof, under a lease
or otherwise, for a period greater than thirty days.