N.Y. Comp. Codes R. & Regs. tit. 16, § 3.3
(2) The secretary shall follow reasonable procedures in administering this subdivision, including the allowance of oral requests and rulings subject to such notification requirements as the secretary may deem reasonable in the circumstances.
(b)
(2) A petition for waiver pursuant to this subdivision shall be in writing and shall be filed in advance of the expiration of the time limit at issue. It shall describe in detail:
(a)