N.Y. Comp. Codes R. & Regs. tit. 8, § 188.13 – Records damaged or destroyed as a result of natural or manmade disaster.

(a) Whenever records are destroyed in whole or in part by fire or flood or as a result of any natural or manmade disaster, the records management officer of the agency responsible for the custody of the records so damaged or destroyed shall:
1. (1) notify the director, as soon as practicable, as to the nature, type, and quantity of the records damaged or destroyed and the circumstances surrounding their damage or destruction;
2. (2) take immediate steps to protect the damaged records from further deterioration in accordance with technical advice furnished by the State Archives;
3. (3) initiate action, when appropriate and in accordance with technical advice from the State Archives, to retrieve, reassemble and reconstruct the information contained in the damaged or destroyed records.
(b) The director, upon notification of damage or destruction of records by fire or flood or as the result of any natural or manmade disaster, shall advise the Attorney General and the State Comptroller of such damage or destruction.
(c) Within 60 days after the fire or flood or natural or manmade disaster causing damage or destruction to records, the agency records management officer shall furnish the director with information about the nature, type, and quantity of records no longer available for use; and the types of information contained in those records.
(d) If the records management officer of the agency responsible for the custody of the records considers that the damaged records can no longer be maintained to meet records retention requirements, the officer may apply to the director for permission to destroy the damaged records. Such applications should be made by following the procedures indicated in section 188.6 or section 188.9 of this Part, as appropriate, including information describing the nature of the damage and justification for destroying the records. The director may authorize such destruction based upon evaluation of the damage incurred and the need for destruction of the records in question, in accordance with procedures indicated in sections 188.7 and 188.8 of this Part.