N.Y. Comp. Codes R. & Regs. tit. 8 § 16.2
A petition, duly verfified, may be filed with the commissoner by a proper person authorized to represent a religious group on a statewide basis asking that the children of parents or guardians professing the religion of such group be excused from such part of the study in health and hygiene as may be in conflict with the tenets of the religion of such group. Such petition shall contain a statement setting forth the specific area of health and hygiene where such conflict is deemed to exist. The commissioner may consider such petition on the verified statements therein contained or he may direct a hearing thereon upon such notice as he may deem necessary and appropriate. If the commissioner shall find that there is a conflict, he shall make an order setting forth specifically such portion or area of the study of health and hygiene as he shall deem in conflict with the tenets of such religion. The commissioner shall thereupon direct the local school authorities to excuse, upon written request, the child of any parent or guardian professing such religion from the study of that part of health and hygiene which the commissioner found to be in conflict with such religion.
N.Y. Comp. Codes R. & Regs. Tit. 8 § 16.2