N.Y. Comp. Codes R. & Regs. tit. 8, § 21.2
(a) Resident pupils, except those enrolled in residential schools located outside the State of New York, in grades kindergarten through 12, may borrow textbooks, including courseware or other content-based instructional materials in electronic format, that are designated for use in any public elementary or secondary school in the State or approved by any school board, provided that for the purposes of this section and section 701 of the Education Law, courseware or other content-based instructional materials in electronic format shall mean any instructional medium that provides specific nonsectarian educational content to students via a computer or other electronic system, and provided further that such textbooks, courseware, or other content-based instructional materials in electronic format must be required in a particular class or program as a primary source of study material intended to implement a major part of a State curriculum or State-approved local curriculum. The following materials shall not be considered to constitute textbooks for the purposes of this section: