N.Y. Environmental Conservation Law § 19-0303
4. In adopting any code, rule or regulation which contains a requirement that is more stringent than the Act or regulations issued pursuant to the Act by the United States environmental protection agency, the commissioner shall, in addition to the provisions of section two hundred two-a of the state administrative procedure act, include in the regulatory impact statement:
(a) a detailed explanation of the reason or reasons that justify exceeding federal minimum requirements, including: