N.Y. Comp. Codes R. & Regs. tit. 8 § 175.2
Each school district in which Regents examinations are administered in January, April and June may omit the record of attendance for pupils in the grade levels in which such examinations are given, on the days designated for the administration of such examinations, for the purpose of computing average daily attendance for State aid. The record of attendance of pupils of the grade level in which the Regents Scholarship examination is given may also be omitted for the day on which such examination is administered. The record of attendance for grades located in the same buildings in which such examinations are administered may be omitted, if it is necessary to suspend instruction for such grades in order to provide adequate staff and space for the administration of such examinations. The hours used on examination days, as well as the days themselves, referred to in this section shall be counted for the purpose of satisfying the minimum instructional hour requirement pursuant to section 175.5 of this Part.
N.Y. Comp. Codes R. & Regs. Tit. 8 § 175.2