N.Y. Comp. Codes R. & Regs. tit. 16, § 720-5.3
(b) A consecutively numbered supplement (which may be made effective as of the date filed with the commission) shall be issued to each schedule then in effect by the successor public utility substantially as follows:
“Supplement No.____ to P.S.C. No. ____ (Electricity, Gas, Steam, Water or Telephone), filed by (name of predecessor public utility).
The (name of public utility) hereby adopts, ratifies, and in every respect makes its own as if the same had been originally filed by it, P.S.C. No.____ (Electricity, Gas, Steam, Water, or Telephone), filed with the Public Service Commission, State of New York, by (name of predecessor public utility).”
(e) When a waterworks corporation is being discontinued and the territory is to be transferred to a water district, a supplement (which may be effective as of the date filed with the commission) shall be filed by the public utility bearing a notice substantially as follows:
“The rules, rates, and regulations contained in this schedule are hereby canceled. The works and system of the (name of company) were transferred on (date) to Water District No. of the Town of _________ in accordance with permission granted by the Public Service Commission in Case ______.”