Notwithstanding the provisions of sections 55.1 and 55.3 of this Part, any county or city may cancel paid coupons or may destroy unpaid coupons by perforating the coupon in two places with holes approximately three-sixteenths of an inch in diameter. One of such perforations shall be through the signature and the other through the dollar amount.
N.Y. Comp. Codes R. & Regs. Tit. 2 § 55.4