N.Y. Comp. Codes R. & Regs. tit. 20 § 112.1
Tax Law, § 612(a)
The New York adjusted gross income of a resident individual means such individual's Federal adjusted gross income with certain modifications. These modifications relate to items whose treatment, for purposes of the New York State Tax Law, is different than under the Internal Revenue Code. Section 112.2 of this Part lists the modifications which increase Federal adjusted gross income in determining New York adjusted gross income, while section 112.3 of this Part lists the modifications which reduce Federal adjusted gross income. When the applicable modifications are added to or subtracted from Federal adjusted gross income, the result is the taxpayer's New York adjusted gross income.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 112.1