Briefly, the difference is when you do the “break step” or the step that changes your movement from one direction to the other (from forward to backward, for example). When counting the music in 4/4 timing, the Salsa On1 break step happens on 1 and the Salsa On2 break step happens on 2. Also, the follow starts the dance by stepping backward in Salsa On1 and by stepping forward in Salsa On2 (the opposite is true for the lead).
In New York, the dominant style is Salsa On2.