N.Y. Comp. Codes R. & Regs. tit. 17, § 922.15
No boiler shall remain in service which has one or more fire tubes plugged at both ends of the tube unless the plugs are securely tied together by means of a rod not less than 5/8 inch in diameter. Flue plugs must be removed and flues repaired at the first point where such repairs can properly be made.