N.Y. Comp. Codes R. & Regs. tit. 20, § 8199-4.1
(b) This list shall contain the following information for each parcel:
(10) if an assessing unit has completed a revaluation or update on the 1991 assessment roll or any subsequent assessment roll, the full value previously reported by the assessor, the assessed value on the prior assessment roll, and the valuation date and uniform percentage of value applicable to that revaluation or update;
The assessor shall review the information supplied for each parcel and note corrections, errors and omissions on the list. Instructions shall be provided describing the list and how to make corrections.