N.Y. Comp. Codes R. & Regs. tit. 12 § 921-6.1
The Act sets forth certain exceptions under which the 90-day notice period may be reduced. The employer bears the burden of proof to show that the requirements for an exception have been met. In all circumstances set forth below, the employer must provide as much notice as is practicable in advance of the plant closing, mass layoff, relocation, or covered reduction in work hours to all required parties. An employer seeking to rely on an exception in the Act and Subpart 921-6 of this Part shall provide a statement of the reason for reducing the notice period and any other documents required by the commissioner to establish eligibility to claim to such reduced notice period. The exceptions to the standard notice required under the Act and this Part include those set forth in sections 921-6.2 through 921-6.5 of this Subpart and the process for review of an application for an exception to apply set forth in section 921-6.6 of this Part shall apply only to determinations of eligibility by the commissioner. If an employer is unable to provide the notice as required by the Act as a result of circumstances described in this section, it shall still provide as much notice as is practicable accompanied by a statement of the basis for reducing the notice period.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 921-6.1