N.Y. Comp. Codes R. & Regs. tit. 16 § 295.1
Any general business corporation supplying utility service where such utility service is wholly subsidiary and incidental to its primary business and is minor in amount as compared with its nonutility operations, may submit to this commission a properly verified petition setting forth the nature and extent of both its general business and its utility business, the number of customers served, the amount of revenue received from such business, and the reasons why it is believed it is not necessary in the proper regulation of its utility operations that its accounts and records be kept pursuant to the applicable system of accounts prescribed by this commission, or that it file with this commission annual reports in the form provided for applicable utilities.
N.Y. Comp. Codes R. & Regs. Tit. 16 § 295.1