N.Y. Comp. Codes R. & Regs. tit. 9 § 2509.2
An annual registration statement shall be filed containing the current rent for each housing accommodation and such other information specified in section 2509.1 of this Part as shall be required by the division, pursuant to the ETPA, TPR and section 2507.11 of this Title. The owner shall provide each tenant then in occupancy with a copy of that portion of such annual statement as pertains to the tenant's housing accommodation. An owner seeking to file an amended registration statement for other than the present registration year must file an application pursuant to section 2502.6(a) and Part 2507 of this Title as applicable to establish the propriety of such amendment unless the amendment has already been directed by the division or is directed by another governmental agency that supervises such housing accommodation.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 2509.2