N.Y. Comp. Codes R. & Regs. Tit. 8 §§ 145-2.11
A student matriculated for a post-baccalaureate degree, or in a professional school of medicine, dentistry, podiatry, veterinary medicine, or law, shall be considered enrolled at the graduate level. In addition, the commissioner may designate a baccalaureate degree program as at the graduate level if admission to such program is limited to persons with baccalaureate degrees, or if the preponderance of persons admitted to such programs already have a baccalaureate degree. Otherwise, a college graduate who is matriculated for a second baccalaureate degree shall be considered to be enrolled in undergraduate study. A student matriculated for an undergraduate degree shall not be considered at the graduate level, even if concurrently enrolled for graduate level courses.
N.Y. Comp. Codes R. & Regs. Tit. 8 §§ 145-2.11