In the game laws of NY State, a rifled shotgun is a shotgun because it doesn't use metallic cartridges. If it uses metallic cartridges and it's rifled, it's a rifle.
http://www.dec.ny.gov/outdoor/28182.html
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One person claims that in NY the game laws consider a shotgun with a rifled barrel to be a shotgun, but the criminal law says it is a rifle.
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New York criminal law doesn't distinguish between shotguns and rifles. They are "firearms".
New York Penal Code 265.00
ยง 265.00 Definitions.
As used in this article and in article four hundred, the following
terms shall mean and include:
1. "Machine-gun" means a weapon of any description, irrespective of
size, by whatever name known, loaded or unloaded, from which a number of
shots or bullets may be rapidly or automatically discharged from a
magazine with one continuous pull of the trigger and includes a
sub-machine gun.
2. "Firearm silencer" means any instrument, attachment, weapon or
appliance for causing the firing of any gun, revolver, pistol or other
firearms to be silent, or intended to lessen or muffle the noise of the
firing of any gun, revolver, pistol or other firearms.
3. "Firearm" means (a) any pistol or revolver; or (b)
a shotgun having
one or more barrels less than eighteen inches in length; or (c)
a rifle
having one or more barrels less than sixteen inches in length; or (d)
any weapon made from a shotgun or rifle whether by alteration,
modification, or otherwise if such weapon as altered, modified, or
otherwise has an overall length of less than twenty-six inches; or (e)
an assault weapon. For the purpose of this subdivision the length of the
barrel on a shotgun or rifle shall be determined by measuring the
distance between the muzzle and the face of the bolt, breech, or
breechlock when closed and when the shotgun or rifle is cocked; the
overall length of a weapon made from a shotgun or rifle is the distance
between the extreme ends of the weapon measured along a line parallel to
the center line of the bore. Firearm does not include an antique
firearm.