N.Y.C. Admin. Code § 13-627: § 13-627 Exemption from tax and legal process.

The right of a person to a pension, allowance, benefit, grant, award or payment heretofore or hereafter granted or any other right accrued or accruing to any person under the provisions of this subchapter and the money in the funds provided for by this subchapter, are hereby exempt from any state or municipal tax, shall be unassignable hereafter, and shall not be subject to execution, garnishment, attachment or any other process whatsoever.