N.Y. Comp. Codes R. & Regs. tit. 16, § 14.13
(3) A backbill must be accompanied by an offer of a payment agreement in accordance with section 14.10 of this Part, if applicable.
(b) Limitations on issuance of backbills.
(2) A utility may not upwardly revise a backbill, and must issue a downwardly revised backbill as soon as reasonably possible and within two months after the utility becomes aware that the first backbill was excessive.
(c) Limitations on backbilling period.
(a) Notice.