NY GEN CONSTR § 22. Gender

Whenever words of the masculine or feminine gender appear in any law, rule or regulation, unless the sense of the sentence indicates otherwise, they shall be deemed to refer to both male or female persons.  This construction shall apply to gender indicative suffixes or prefixes as well as to gender indicative words.  Whenever the reference is to a corporation, board, body, group, organization or other entity comprising more than one person or to an assemblage of persons or to an inanimate object the reference shall be construed to be neuter in gender.