N.Y. Comp. Codes R. & Regs. tit. 8, § 159.2
(a) For purposes of sections 200(3) and 212(3)(c) of the Economic Development Law and of this Part, the following standards of instructional quality shall apply to economic development skills training programs and entrepreneurship support center training programs:
(2) Programs shall involve training concerning changes and/or innovations in relevant business, industrial and/or economic technologies. Entrepreneurship support center training programs shall provide, and economic development skills training programs may provide, training in the successful management and/or operation of a business, including but not limited to worker-owned cooperatives or employee stock ownership plans. Each program shall be conducted in accordance with a curriculum design which shall, at a minimum, be comprised of:
(7) Appropriate and accurate administrative, financial and participant records shall be maintained, as well as any other records that may be required by the commissioner. Such records shall include: