N.Y. Comp. Codes R. & Regs. tit. 20, § 8189.14
(a) Supporting information for each land parcel shown on the tax map of each city, town and village must be maintained by the county director or by the assessor of a city, town or village which maintains tax maps pursuant to section 8189.18 of this Part. The supporting information for each land parcel shall consist of:
(b) In addition, the following supporting information shall be available if it is applicable to the land parcel or if the information is utilized in the preparation or maintenance of the tax map.
(c) Where the county director maintains the tax map, the director shall provide the assessor with the following supporting information and shall provide revisions to the supporting information with a copy of the documentation upon which the revisions are based: