New York Laws
Sub Part 2 - Duties and Operation of Filing Office
9-527 - Duty to Report

(a) the filing office rules are not in harmony with the rules of the
filing offices in other jurisdictions that enact substantially this part
and the reasons for such variation; and
(b) the filing office rules are not in harmony with the most recent
version of the Model Rules promulgated by the International Association
of Corporate Administrators, or any successor organization, and the
reasons for these variations.