N.Y. Comp. Codes R. & Regs. tit. 1, § 271-7.4
Mats and duckboards shall be of nonabsorbent, grease-resistant materials, and of such size, design and construction to facilitate cleaning, and shall be maintained in good repair. Single-use materials such as rolls of sanitary cardboard designed for such purpose may be used as mats, provided such materials are discarded and replaced as necessary to maintain proper sanitation.