N.Y. Comp. Codes R. & Regs. tit. 10, § 14-2.3
(b) Potentially hazardous food means any food that consists in whole or in part of milk or milk products, eggs, meat, poultry, fish, shellfish, edible crustacea, cooked potato, cooked rice or other ingredients including synthetic ingredients, in a form capable of supporting:
(2) the slower growth of C. botulinum.
The term does not include foods with a water activity (Aw) value of 0.85 or less, or a hydrogen ion concentration (pH) level of 4.6 or below.
(e) All parts of potentially hazardous foods requiring cooking are to be heated to at least 140 degrees Fahrenheit (60 degrees Celsius), except:
(g) For the purposes of this subdivision, liquid nitrogen shall mean nitrogen in its cryogenic liquid form, which comes in direct contact with food or is used as a food additive. Dry ice shall mean carbon dioxide in its solid form, which comes in direct contact with food or is used as a food additive.