Lodging means living accommodations used by the employee which meet generally accepted standards of adequacy and sanitation. All lodging provided by an employer to an employee must comply with all community standards for housing. For purposes of this Part, community standards shall mean all applicable State, county and local health or housing codes. The employer shall have the burden of proof that provided lodging complies with community standards.
N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 146-3.8