N.Y. Comp. Codes R. & Regs. tit. 16, § 733.9
When any records are destroyed before the expiration of the prescribed period of retention or are lost, a certified statement listing, as far as may be determined, the records destroyed or lost and describing the circumstances of accidental or other premature destruction or loss shall be filed with the commission within 90 days from the date of discovery of such destruction or loss.