New York only always exemptions for sincere religious beliefs, California allows exemptions for any beliefs.
Before the obvious objection, there are plenty of examples of people who try to create a special purpose religion to get around some or other rule, and only a few cases where it has actually worked.
Also as the top level poster alludes to the second circuit recently ruled that the religious exemption is not constitutionally required. Phillips v City of New York (http://caselaw.findlaw.com/us-2nd-circuit/1688862.html).