N.Y. Comp. Codes R. & Regs. tit. 2, § 152.14
(a) Within 30 days after the amendment of any of the terms of a service award program as set forth in the adoption agreement, or the termination of the sponsor's participation in a service award program, the chief executive officer of the sponsor shall file with the Comptroller in Albany, NY, two copies of a verified notice of amendment or notice of termination which shall contain the following:
(3) an opinion of legal counsel which shall: