N.Y. Comp. Codes R. & Regs. tit. 10, § 80.68
(a) In an emergency, a practitioner may orally prescribe and a pharmacist may dispense, to an ultimate user, controlled substances in schedule II and those controlled substances listed in section 80.67 of this Part; provided, however, the pharmacist shall:
(c) Within 72 hours after authorizing an emergency oral prescription, the prescribing practitioner shall cause to be delivered to the pharmacist a written or an electronic prescription. Such prescription shall, in addition to the information otherwise required, also have written or typed upon its face the words: “Authorization for emergency dispensing.” If the pharmacist fails to receive such prescription, he shall notify the department in writing or electronically within seven days from the date of dispensing the substance.
(2) The endorsed prescription shall be retained by the proprietor of the pharmacy for a period of five years. The prescription information shall be filed electronically with the Bureau of Narcotic Enforcement, utilizing a transmission format acceptable to the department, not later than 24 hours after the substance was delivered. A waiver allowing a pharmacy to make such filings within a longer period of time may be issued by the commissioner based upon a showing of economic hardship, technological limitations that are not reasonably within the control of the pharmacy; or other exceptional circumstance demonstrated by the pharmacy. Such waiver and any subsequent waiver shall be applied for in the same manner and shall be subject to the same requirements as specified in section 80.63(c)(2)(x) of this Part and, if granted, such waiver shall not provide for a filing period longer than the 15th day of the next month following the month in which the substance was delivered. The information filed with the department shall include but not be limited to:
(d)