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David, fortunately it is Sir being a Pump Action and not Semi-Auto. Cheers and stay safe! https://www.budsgunshop.com/feeds/state_reg/new_york_restrictions.pdf
David, it's my understanding that this is is not NY legal because it can feed alternatively bringing the "capacity" to over 10 rounds, as opposed to having to manually switch from one magazine to the other. But I am not a lawyer, so best to check with your local FFL. Have a great day!
The fact that the UTAS has two 7-round magazines, with a feature of alternating between magazines after each shot, effectively makes it a 14-round magazine. Pump or semi, it is still subject to 10 round limit.