N.Y. Comp. Codes R. & Regs. tit. 12, § 14-9.1
(a) Figure 14-9.1 illustrates some of the acceptable types of tube attachments. Such connections shall be:
(4) welded, as in sketches (f) and (g).
Tube ends attached by expanding and welding are subject to the following provisions:
Where no bevel or recess is employed, the tube shall extend beyond the tubesheet not less than a distance equal to the tube thickness or ⅛ inch, whichever is the greater, nor more than twice the tube thickness of ¼ inch, whichever is the lesser (see sketch [e]).
(g) The sharp edges of tube holes shall be taken off on both sides of the plate with a file or other tool.