N.Y. Comp. Codes R. & Regs. tit. 8, § 279.15
Notwithstanding any other requirement of this Part, a State review officer may, in his or her discretion, authorize the filing of a party's pleading, memoranda of law, supporting documents, or the record of the proceedings before the impartial hearing officer though electronic means where such filings cannot be timely made due to COVID-19 crisis.