The comprehensive guide to questions re: gift income (and a LOT of other questions) are in the HPD Marketing Guidebook.
http://www1.nyc.gov/assets/hpd/downl...g-handbook.pdf
Re: gift income (copied and pasted directly from the handbook)
SPORADIC INCOME
1. Certain forms of income that are sporadic and non-recurring are not considered
when calculating maximum household income as they are considered temporary
in nature. Examples of sporadic or non-recurring income include one-time gifts
or lump-sum inheritance payments.