N.Y. Comp. Codes R. & Regs. tit. 23, § 500.13 – Asset management and data retention requirements.

(a) As part of its cybersecurity program, each covered entity shall implement written policies and procedures designed to produce and maintain a complete, accurate and documented asset inventory of the covered entity’s information systems. The asset inventory shall be maintained in accordance with written policies and procedures. At a minimum, such policies and procedures shall include:
1. (1) a method to track key information for each asset, including, as applicable, the following:
  1. (i) owner;
  2. (ii) location;
  3. (iii) classification or sensitivity;
  4. (iv) support expiration date; and
  5. (v) recovery time objectives; and
2. (2) the frequency required to update and validate the covered entity’s asset inventory.
(b) As part of its cybersecurity program, each covered entity shall include policies and procedures for the secure disposal on a periodic basis of any nonpublic information identified in section 500.1(k)(2)-(3) of this Part that is no longer necessary for business operations or for other legitimate business purposes of the covered entity, except where such information is otherwise required to be retained by law or regulation, or where targeted disposal is not reasonably feasible due to the manner in which the information is maintained.