New York Labor Code § 520

Base period
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§ 520. Base period.  A claimant's "base period" is one of the\nfollowing:\n  1. For the purpose of subdivision one of section five hundred\ntwenty-seven of this article, the term base period shall mean the first\nfour of the last five completed calendar quarters ending with the week\nimmediately preceding the filing of a valid original claim.\n  2.  For the purpose of paragraph (a) of subdivision two of section\nfive hundred twenty-seven of this article, the term base period shall\nmean the last four completed calendar quarters ending with the week\nimmediately preceding the filing of a valid original claim.\n

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