The land mask is purely geometric, based on the WVS database. The resolution is 1/128th degree or 0.9 km. The value of the mask is determined at the precise center of each grid point. If the center happens to be over water, that's what the mask indicates, even if land is very close to the center.
Be advised that retrievals in the NY harbor would be highly suspect. I'm amazed that you found any at all. I would expect those retrievals to be heavily contaminated by absorbing aerosols (which we do not correct for) and there are probably other contaminants in the water that scatter in the visible (like boats and big statues
).