NY Penal Law Article 400 Section 1:
1. Eligibility. No license shall be issued or renewed pursuant to this
section except by the licensing officer, and then only after
investigation and finding that all statements in a proper application
for a license are true. No license shall be issued or renewed except for
an applicant (a) twenty-one years of age or older, provided, however,
that where such applicant has been honorably discharged from the United
States army, navy, marine corps, air force or coast guard, or the
national guard of the state of New York, no such age restriction shall
apply; (b) of good moral character; (c) who has not been convicted
anywhere of a felony or a serious offense; (d) who has stated whether he
or she has ever suffered any mental illness or been confined to any
hospital or institution, public or private, for mental illness; (e) who
has not had a license revoked or who is not under a suspension or
ineligibility order issued pursuant to the provisions of section 530.14
of the criminal procedure law or section eight hundred forty-two-a of
the family court act; (f) in the county of Westchester, who has
successfully completed a firearms safety course and test as evidenced by
a certificate of completion issued in his or her name and endorsed and
affirmed under the penalties of perjury by a duly authorized instructor,
except that: (i) persons who are honorably discharged from the United
States army, navy, marine corps or coast guard, or of the national guard
of the state of New York, and produce evidence of official qualification
in firearms during the term of service are not required to have
completed those hours of a firearms safety course pertaining to the safe
use, carrying, possession, maintenance and storage of a firearm; and
(ii) persons who were licensed to possess a pistol or revolver prior to
the effective date of this paragraph are not required to have completed
a firearms safety course and test; and (g) concerning whom no good cause
exists for the denial of the license. No person shall engage in the
business of gunsmith or dealer in firearms unless licensed pursuant to
this section. An applicant to engage in such business shall also be a
citizen of the United States, more than twenty-one years of age and
maintain a place of business in the city or county where the license is
issued. For such business, if the applicant is a firm or partnership,
each member thereof shall comply with all of the requirements set forth
in this subdivision and if the applicant is a corporation, each officer
thereof shall so comply.
No where in this Section is "NY State residency" an eligibility requirement.
NY Penal Law Article 400 Section 7:
7. License: form. Any license issued pursuant to this section shall,
except in the city of New York, be approved as to form by the
superintendent of state police. A license to carry or possess a pistol
or revolver shall have attached the licensee`s photograph, and a coupon
which shall be removed and retained by any person disposing of a firearm
to the licensee. Such license shall specify the weapon covered by
calibre, make, model, manufacturer`s name and serial number, or if none,
by any other distinguishing number or identification mark, and shall
indicate whether issued to carry on the person or possess on the
premises, and if on the premises shall also specify the place where the
licensee shall possess the same. If such license is issued to an alien,
or to a person not a citizen of and usually a resident in the state, the
licensing officer shall state in the license the particular reason for
the issuance and the names of the persons certifying to the good
character of the applicant. Any license as gunsmith or dealer in
firearms shall mention and describe the premises for which it is issued
and shall be valid only for such premises.
Looks to me like it's up to the licensing officer in the county, and has to state right on the license why a non-resident has rec'd it and the names of their references. Probably not all that common, but, by law, can happen. At least, that's the way it reads to me.