N.Y. Comp. Codes R. & Regs. tit. 6, § 225-1.6 – Reports, sampling, and analysis.

(a) The department will require fuel analyses, information on the quantity of fuel, including waste oil, received, fired or sold, and results of stack sampling, stack monitoring, and other procedures (including retention of fuel distributor receipts) to ensure compliance with the provisions of this Subpart.
1. (1) Any person who sells oil, waste oil, and/or coal must retain, for at least five years, records containing the following information:
  1. (i) fuel analyses and data on the quantities of all oil, waste oil, and/or coal received; and
  2. (ii) the names of all purchasers, fuel analyses, including waste oil, and data on the quantities of all oil, waste oil, and/or coal sold.
2. (2) Such fuel analyses must contain, as a minimum:
  1. (i) data on the sulfur content, ash content, specific gravity, and heating value of residual oil;
  2. (ii) data on the sulfur content, specific gravity, and heating value of distillate oil and/or waste oil; and/or
  3. (iii) data on the sulfur content, ash content, and heating value of coal.
(b)
(c) Sampling, compositing, and analysis of fuel samples, including waste oil, must be done in accordance with methods acceptable to the department.
(d) Facility owners or fuel distributors required to maintain and retain records pursuant to this Subpart must make such records available for inspection by the department.
(e) Data collected pursuant to this Subpart must be tabulated and summarized in a form acceptable to the department, and must be retained for at least five years. The owner of a title V facility must furnish to the department such records and summaries, on a semiannual calendar basis, within 30 days after the end of the semiannual period. All other facility owners or distributors must submit these records and summaries upon request of the department.
(f) Facility owners subject to this Subpart must submit a written report of the fuel sulfur content exceeding the applicable sulfur-in-fuel limitation, measured emissions exceeding the applicable sulfur-in-fuel limitation, measured emissions exceeding the applicable equivalent emission rate, and the nature and cause of such exceedances if known, for each calendar quarter, within 30 days after the end of any quarterly period in which an exceedance takes place.