Lower courts have previously upheld the benefits, saying New York generally recognizes marriages from elsewhere.
New York's top court is set to hear arguments against providing government benefits to same sex couples married in Canada or other jurisdictions where such marriages are legal.
The state Department of Civil Service extended health insurance benefits to those spouses of state and local government workers in 2007. A year earlier, Westchester County agencies granted similar recognition and benefits.
Lower courts upheld the benefits, saying New York generally recognizes marriages from elsewhere unless specifically prohibited or found abhorrent to public policy.