N.Y. Comp. Codes R. & Regs. tit. 6, § 239-7.1
(a) Any person or manufacturer who cannot comply with the requirements set forth in Subpart 239-3 of this Part, due to extraordinary reasons beyond the person's reasonable control, may apply in writing to the department for a variance. The variance application must set forth:
(b) No variance may be granted unless all of the following findings are made: