N.Y. Comp. Codes R. & Regs. tit. 10 § 99.5
Moving expenses for business concerns, nonprofit organizations and operation of a farm will be allowed on the basis of actual costs as evidenced by receipted bills from recognized movers or in the case of an owner or tenant performing the moving himself, on the basis of the cost of hiring equipment and personnel at prevailing rates in the community for that type of equipment and personnel. All books and records kept by the owner or tenant shall be subject to review and audit by a State representative during reasonable business hours all of which shall be documented in form satisfactory to the Commissioner of Health. Such moving costs shall not include the moving of any fixtures or equipment that were considered as part of the realty in the acquisition of the premises and likewise such costs shall not include any charges at the new location for electric wiring, or plumbing nor for the remodeling, redecorating or reinforcing of the new structure to accommodate the equipment or stock of the individual business concern, nonprofit organization or in the operation of a farm. Whenever moving is performed by a licensed mover operating under regulatory authority, the amount paid as reimbursement for actual moving expenses shall not be in excess of the tariffs filed by such mover with either the Interstate Commerce Commission or the State Public Service Commission as the case may be.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 99.5