New York Codes, Rules and Regulations
Title 18 - DEPARTMENT OF SOCIAL SERVICES
Chapter II - Regulations of the Department of Social Services
Subchapter I - Acquisition Of Real Property For Department Purposes
Part 700 - Payments To An Owner Or Tenant Of Residential Property Or Commercial Property Upon Their Application For Allowance Of Moving Expenses In Vacating Property Acquired By The Department
Section 700.5 - Actual moving expenses for business concerns

Moving expenses for business concerns, nonprofit organizations and operation of a farm will be on actual costs based upon receipted bills from recognized movers or in the case of an owner or tenant performing the moving himself, it would be on an actual cost of hiring equipment and personnel at prevailing rates in the community for that type of equipment and personnel. All books and records kept by the owner or tenant shall be subject to review and audit by a State representative during reasonable business hours all of which shall be documented in forms agreeable to the commissioner. Such moving costs shall not include the moving of any fixtures or equipment that were considered as part of the realty in the acquisition of the premises and likewise such costs shall not include any charges at the new location for electric wiring or plumbing nor for the remodeling, redecorating or reinforcing of the new structure to accommodate the equipment or stock of the individual business concern, nonprofit organization or in the operation of a farm. Whenever moving is performed by a licensed mover operating under regulatory authority, the amount paid as reimbursement for actual moving expenses shall not be in excess of the tariffs filed by such mover with either the Interstate Commerce Commission or the State Public Service Commission as the case may be.