No. New York prefers to receive tax returns by e-file, but you can mail. It will take longer to process.

Here are the addresses to mail your NYS return:

 If you are NOT including a payment, mail your return to:

STATE PROCESSING CENTER
PO BOX 61000
ALBANY NY 12261-0001

If you ARE including a payment (check or money order), mail your return (including Form IT-201-V) to:

STATE PROCESSING CENTER
PO BOX 15555
ALBANY NY 12212-5555

For more information, follow this link: https://www.tax.ny.gov/pit/file/return_assembly_mail.htm