The tech-infused league, founded by Tiger Woods and Rory McIlroy's TMRW Sports, features PGA Tour stars in team matches combining virtual and real-life play.
Atlanta Drive GC, last year's SoFi Cup champions, built a 3-1 lead after the opening nine-hole alternate-shot session and extended it in the singles before New York fought back.
Cameron Young and Matt Fitzpatrick won key points to tie the contest heading to the final hole, where Horschel holed a 37-foot eagle to seal victory.
Justin Thomas was sidelined for Atlanta Drive GC, joined by Patrick Cantlay and Lucas Glover, with Corey Conners and Chris Gotterup stepping in alongside Horschel.
After early holes were tight, Atlanta pulled ahead with Gotterup and Horschel winning crucial points, while New York's late rally left the match balanced until Horschel's finishing eagle ended the contest.