N.Y. Comp. Codes R. & Regs. tit. 12, § 14-9.24
(2) If a shutoff valve is used between the boiler and its superheater, the safety valve capacity on the boiler proper must comply with ASME requirements. In a separately fired superheater installation, a stop valve is not required at the inlet or the outlet of the superheater.
(b)
(5) The nearest stop valve or valves to the superheater outlet shall have a pressure rating at least equal to the minimum set pressure of any safety valve on the superheater and at the expected superheated steam temperature; or at least equal to 85 percent of the lowest set pressure of any safety valve on the boiler drum at the expected steam temperature of the superheater outlet, whichever is greater.
(c)
(a)