Heads of households in New York in 1790 are listed by county, then by
town, in the following publication:

U.S. Bureau of the Census.  Heads of Families at the First Census of the
United States Taken in the Year 1790 . . . Vol. 7:  New York.
Washington:  U.S. Government Printing Office, 1907.  Reprinted 1992 by
Genealogical Publishing Co., Baltimore.

Either the original publication or the reprint should be available in larger
libraries throughout New York State.

Jim Folts
New York State Archives