NYC directory from archives of NY Historical Society:
1860-61 Gabay, Samuel, clothing 89 W Broadway
He is also listed in 1862, clothing
I am researching David Antione Gabay, also NYC, but saw your query, thought the above might fit into your research.
David had a daughter, Esperanza, who was an artist. His family is buried in Greewood Cemetery, Brooklyn.
Thanks. Nancy