N.Y. Comp. Codes R. & Regs. Tit. 11 §§ 42-2.4
Minimum nonforfeiture values may be rounded to the nearest dollar. If the requirement for a table of cash values appearing in the policy form is satisfied by using a rate per $1,000 of insurance then multiplying the rate per $1,000 times the face amount divided by 1,000 must result in a cash value that equals or exceeds the minimum nonforfeiture values. For example, a form provides cash values in dollars per $1,000 of face. If the actual minimum required cash value for a given class at a specific anniversary is $12.12 per $1,000 then the cash value of a $4,000 policy could be shown as $12 per thousand ($48.48 rounded to $48), but the cash value of a $5,000 policy could not be shown as $12 per thousand ($60.60 can be rounded to $61.00 but not to $60.00).
N.Y. Comp. Codes R. & Regs. Tit. 11 §§ 42-2.4