N.Y. Comp. Codes R. & Regs. tit. 12, § 36-2.2
(b) The capacity of every place of public assembly shall be the sum of all component capacities listed below which are pertinent. Where capacity is determined on the basis of area, the area to be considered shall include those spaces generally used or occupied by the public for public assembly purposes and shall not include such spaces as toilets, utility or locker rooms.