I don't see any opt out form from https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/mu/e-file_for_tax_preparers.htm I would read that you just mail the return and wait for a penalty notice and start the process of showing:

We will make reasonable-cause determinations on a case-by-case basis, using our current standards found in the Tax Department’s Procedural Regulations (20 NYCRR sections 2392.1, 2396.11 and 2397.7).

We will also take the following circumstances into account in determining whether reasonable cause exists:

• whether the preparer’s New York State approved e-file software supports e-filing of a return;
• whether the return was e-filed, but rejected for a condition that cannot be identified or resolved;
• whether there existed an extended Internet outage at the preparer’s place of business;
• any other cause which appears to a person of ordinary prudence and intelligence as a reasonable cause for the failure to e-file and that clearly indicates an absence of willful intent to disregard the e-file mandate; and
• a preparer’s overall compliance with the New York State e-file mandate.

Although we will make reasonable-cause determinations on a case-by-case basis, the following facts and circumstances will never be considered reasonable cause:

• a client’s desire to opt out of e-filing,
• a preparer’s failure to obtain an electronic filing identification number (EFIN),
• ignorance of the law, or
• reluctance to provide bank account information electronically.

I would complete and print an 8949 Form and attach it to the NY return.,