N.Y. Debtor & Creditor Law § 3: Requisites of general assignment

§ 3. Requisites of general assignment. Every conveyance or assignment

made by a debtor of his estate, real or personal, or both, to an

assignee for the creditors of such debtor, shall be in writing, and

shall specifically state therein the residence and kind of business

carried on by such debtor at the time of making the assignment, and the

place at which such business shall then be conducted, and if such place

be in a city, the street and number thereof, and if in a village or town

such apt designation as shall reasonably identify such debtor.

Every such conveyance or assignment shall be duly acknowledged before

an officer authorized to take the acknowledgment of deeds and shall be

recorded in the county clerk's office in the county where such debtor

shall reside or carry on his business at the date thereof. An assignment

by copartners shall be recorded in the county where the principal place

of business of such copartners is situated. An assignment by a

corporation shall be recorded in the county where its principal place of

business is situated. When real property is a part of the property

assigned, and is situated in a county other than the one in which the

original assignment is required to be recorded, a certified copy of such

assignment shall be filed and recorded in the county where such property

is situated.

The assent of the assignee, subscribed and acknowledged by him, shall

appear in writing, embraced in or at the end of, or indorsed upon the

assignment, before the same is recorded, and, if separate from the

assignment, shall be duly acknowledged.

In all cases where an assignment is made by a corporation the right to

recover the amount due from stockholders on unpaid capital stock issued

to or subscribed for by them shall pass to the assignee whether

mentioned in the assignment or not.

The right of any person to payments, including tax refunds, recovery

rebates, refundable tax credits, and any advances of any tax credits,

under the federal Families First Coronavirus Response Act (FFCRA),

Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act),

Consolidated Appropriations Act of 2021, and American Rescue Plan Act of

2021 (ARPA) shall not be transferable or assignable, at law or in

equity.