N.Y. Comp. Codes R. & Regs. tit. 15, § 79.10 – Certificates of inspection and inspection rejection notices: procurement, credit, refunds.

(a) Official inspection stations will purchase certificates of inspection from the Department of Motor Vehicles. The department will furnish to official inspection stations, without fee, a supply of inspection rejection notices as necessary.
(b) Certificates of inspection are not transferable and may be issued only by the station which obtained such certificates from the commissioner.
(c) By March 1st of each calendar year, every inspection station owner must return to the department all unused inspection certificates from the previous year. Refunds or credits will be allowed for such unused or defective certificates of inspection upon receipt of an application in a form prescribed by the commissioner and surrender of the certificates. A sticker returned as defective must have a legible serial number. Stickers voided or damaged by an act of the inspection station or inspector are not eligible for credit, except that stickers intentionally voided to prevent issuance may be eligible for credit at the department's discretion. Stickers may also be eligible for credit in the following cases:
1. (1) upon request for change of class of license;
2. (2) upon request for cancellation of a license.
(d) Refunds or credits will be allowed for certificates of inspection lost or destroyed, while in transit from the Department of Motor Vehicles to the designated inspection station, upon receipt of an application in a form prescribed by the commissioner, accompanied by adequate proof of such loss or destruction.