N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 921-3.1
An employer that previously announced and carried out a temporary layoff of six months or less which is being extended beyond six months due to business circumstances (e.g., changes in price or cost) not reasonably foreseeable at the time of the initial layoff must give notice required under the Act and this Part as soon as it becomes reasonably foreseeable that an extension is required. A layoff extending beyond six months from the date the layoff originally commenced for any other reason other than unforeseeable business circumstances, subject to a determination by the commissioner of eligibility for such exception, shall be treated as a permanent layoff from the date the layoff originally commenced. For purposes of this section, the date the layoff originally commenced shall be the date on which the first employee was laid off.
N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 921-3.1