N.Y. Comp. Codes R. & Regs. tit. 6, § 502.2
(i) Flood or flooding shall mean:
(1) a general and temporary condition of partial or complete inundation of normally dry land areas from:
(t) Person shall mean any individual, public or private corporation, political subdivision of the State, municipality, industry, copartnership, association, firm, trust, estate or any other legal entity whatsoever, except a State agency as defined in this Part.
(1) Project shall mean any undertaking or activity (including any financing thereof at any location or the authorization of any such undertaking or activity on State-owned lands) involving any change to improved or unimproved real estate, including but not limited to:
(u)
(aa) Structure shall mean an existing or proposed walled and roofed building, including a gas or liquid storage tank, that is or is to be affixed to a permanent site. It shall include, but shall not be limited to, a foundation, a mobile home, and any building being constructed, improved, altered, repaired, reconstructed or restored. When used in this Part, the term shall be construed as though followed by the words “or part or parts thereof”, unless the context clearly requires a different meaning.
(1) Substantial improvement shall mean any repair, reconstruction or improvement of a structure, the cost of which equals or exceeds 50 percent of the replacement value of the structure, either:
(bb)