N.Y. JUD. LAW § 470 : NY Code - Section 470: Attorneys having offices in this state may reside in adjoining state

A person, regularly admitted  to  practice  as  an  attorney  and
  counsellor,  in the courts of record of this state, whose office for the
  transaction of law business is within the state, may  practice  as  such
  attorney or counsellor, although he resides in an adjoining state.