New York is 0-1 hour ahead of Lima. New York uses Eastern Time (EST/EDT, UTC-5/-4) while Lima uses Peru Time (PET, UTC-5). During standard time, both are the same; during daylight saving time, New York is 1 hour ahead.
Peru does not observe daylight saving time, so the difference varies seasonally.
Any time generally works! Since both cities are usually on the same time or just 1 hour apart, you can call during normal business hours with minimal adjustment.
New York has a significant Peruvian-American community. Lima is South America's culinary capital and a growing business hub. Direct flights connect the cities in about 7.5 hours.