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Christopher, yes Sir. pump shotguns do not carry the same restrictions as Semi-Auto Shotguns. Details under Shotguns here : budsgunshop.com/feeds/state_reg/new_york_restrictions.pdf

Christopher, this gun is good to go in New York, no restrictions on pump shotguns.

This Kel-Tec is legal in NY. This is a pump shotgun with less restrictions than a "Semi-Auto" shotgun. 100% legal. All "evil" features such as pistol grips and threaded barrels go out the window because it is pump action with 2 separate tubes with a manual selector switch between the two. However, I would check with your local FFL to see if there are any additional local regulations on them