The New York City Department of City Planning creates pseudo lots in the Property Address Directory. Every address is assigned a lot number. However the NYC Department of Finance does not create tax lots for bridges, public spaces like parks, and other interesting locations.

To fill these gaps in their data the Department of City Planning has created pseudo lots. As of 2022 these pseudo lots are also released as spatial data to accompany the digits in the Property Address Directory.

Bytes of The Big Apple

See the "Other City Planning Data Sets" section.

https://www.nyc.gov/site/planning/data-maps/open-data.page#other

NYC Open Data

Pseudo Lots will be available on Open Data but best to use the source, the Department of City Planning's Bytes of the Big Apple Page above.