N.Y. Comp. Codes R. & Regs. tit. 8, § 175.4
(a) For the purpose of this section:
(b) A school district may exclude from its average daily attendance, student attendance for those days during the existence of an epidemic, manmade or natural disaster, or act of terrorism upon the approval by the commissioner of an application by the district to exclude such days. An application for such purpose shall contain the following: