N.Y. Comp. Codes R. & Regs. tit. 19, § 177.8 – Attendance.

(a) No licensed person shall receive credit for any course or course module presented in a classroom setting if he or she is absent from the classroom, during any instruction period, for a period or periods totaling more than 10 percent of the time prescribed for the course or course module pursuant to section 177.3(g) or 177.21(e) of this Part, and no licensed person shall be absent from the classroom except for a reasonable and unavoidable cause. If a course or course module is computer based and is not presented in a classroom setting, no licensed person shall receive credit for the course or course module if he or she fails to complete any portion of the course or course module.
(b) The person or organization conducting the course shall certify to the department the name of each licensed person who successfully completed the course of study and his or her license registration number, and shall maintain its attendance records and a copy of such report for three years and, in addition, shall maintain the following record concerning the course:
1. (1) the approval number issued by the department for the course;
2. (2) the offering, title and description of the course;
3. (3) the dates and hours the course was given; and
4. (4) the names of the persons who took the course and whether they passed or failed.