New York Laws
Article 2 - Bill of Rights
6 - Exemption From Military Service.

ยง 6. Exemption from military service. All such inhabitants of this
state of any religious denomination whatever, as from scruples of
conscience may be averse to bearing arms, are to be excused therefrom by
paying to the state an equivalent in money; and the legislature is
required to provide by law for the collection of such equivalent, to be
estimated according to the expense, in time and money, of an ordinary
able-bodied militiaman.