N.Y. Comp. Codes R. & Regs. tit. 19, § 197-3.9 – Attendance and record retention.

(a) No licensed person shall receive credit for any course presented in a classroom setting if he or she is absent from the classroom, during any instructional period, for a period or periods totaling more than 10 percent of the time prescribed for the course pursuant to section 197-3.3(g) of this Subpart, and no licensed person shall be absent from the classroom except for a reasonable and unavoidable cause.
(b) The person or organization conducting the course shall certify to the Department of State the name of each licensed person who successfully completed the course of study and his or her unique identification number as assigned by the Department of State, and shall maintain its attendance records and a copy of such report for three years and, in addition, shall maintain the following records concerning the course:
1. (1) the approval number issued by the Department of State for the course;
2. (2) title and description of the course;
3. (3) the dates and hours the course was given; and
4. (4) the names and unique identification numbers of the persons who took the course and whether they completed it successfully.