N.Y. Comp. Codes R. & Regs. tit. 21 § 835.5
No person shall be required in such report to divulge trade secrets or secret processes. All information disclosed to any commissioner, agent or employee of the commission in any report required by these rules shall be confidential for the purposes of section 1905 of title 18 of the United States Code which provides:
"Whoever, being an officer or employee of the United States or of any department or agency thereof, publishes, divulges, discloses, or makes known in any manner or to any extent not authorized by law any information coming to him in the course of his employment or official duties or by reason of any examination or investigation made by, or return, report or record made to or filed with, such department or agency or officer or employee thereof, which information concerns or relates to the trade secrets, processes, operations, style of work, or apparatus, or to the identity, confidential statistical data, amount or source of any income, profits, losses or expenditures or any person, firm, partnership, corporation or association; or permits any income return or copy thereof to be seen or examined by any person except as provided by law; shall be fined not more than $1,000, or imprisoned not more than one year, or both; and shall be removed from office or employment." (June 25, 1948, Ch. 645, 62 Stat. 791.)
N.Y. Comp. Codes R. & Regs. Tit. 21 § 835.5