yes it is NY state legal NYC most likely not but who knows as a pump it is not restricted "Shotguns
The following are prohibited: Semi-automatic shotguns that have one or more of the following features: 1. Folding / telescoping stock 2. Thumbhole stock 3. Fore-grip
4. Fixed magazine over 10 rounds 5. Ability to accept a detachable magazine " budsgunshop.com/catalog/feeds/state_reg/new_york_restrictions.pdf

Christopher, yes, this shotgun is legal in NY. (Pump and 2 separate and non continuous feed tubes). A selector switch must be manually engaged to switch firing tube.