Section 28-108.1. General

The commissioner shall not issue a permit for the
  erection of a new building or for  alterations  that  will  require  the
  issuance  of  a  new  or  amended  certificate  of  occupancy  without a
  statement that no certificate of occupancy shall be  issued  unless  the
  sidewalk  in  front  of  or  abutting  such  building, including but not
  limited to the intersection quadrants for corner properties, shall  have
  been  paved  or  repaired  by  the owner, at his or her own cost, in the
  manner,  of  the  materials,  and  in  accordance  with   the   standard
  specifications   prescribed   by   the   New  York  city  department  of
  transportation  pursuant  to  sections  19-113   and   19-115   of   the
  administrative code.
    Exceptions:
    1.  Application  for the erection of an accessory building appurtenant
  to an existing one- or two-family dwelling.
    2. Where the commissioner determines that a sidewalk is not  required,
  provided that such determination shall not affect the obligations of the
  owner  under subdivision a of section 19-152 of the administrative code,
  nor relieve the owner of any such obligations, nor  impair  or  diminish
  the rights of the city or its agencies to enforce such obligations.
    3.  Where  the extent of the change in use or occupancy or the cost of
  the alteration does not exceed a threshold established pursuant to  rule
  of the commissioner.