N.Y. Real Prop. Law § 339-m

§ 339-m. Common profits and expenses. The common profits of the property shall be distributed among, and the common expenses shall be charged to, the unit owners according to their respective common interests, provided however, that expenses of insurance may be charged as provided in section three hundred thirty-nine-bb. Notwithstanding any provision of this article, profits and expenses may be specially allocated and apportioned by the board of managers in a manner different from common profits and expenses, to one or more non-residential units where so authorized by the declaration and bylaws. In the case of units in any building, residential or non-residential, or a combination thereof, profits and expenses may be specially allocated and apportioned based on special or exclusive use or availability or exclusive control of particular units or common areas by particular unit owners, if so authorized by the declaration and bylaws, in a manner different from common profits and expenses. Notwithstanding any provision of this article, common expenses may be charged to the owners of units that are subject to a regulatory agreement with a governmental entity or instrumentality limiting the household income of the residents of such units upon initial occupancy that are less than the common expenses charged to owners of other units where such lesser charges are necessary to ensure that the combined common expenses, mortgage and other housing costs paid by owners of units subject to such regulatory agreements do not exceed thirty percent of the household income limit specified in such regulatory agreements. Where so authorized by the declaration and bylaws, common expenses may be charged to owners of units subject to such regulatory agreements in a manner that (i) is not proportional to the respective common interests of such owners, (ii) limits the amount charged to such owners, or (iii) limits the rate at which the amount charged to such owners may increase. The existence of such special allocation of common expenses and its financial impact upon all units shall be disclosed as a special risk in any offering plan.