2006 New York Code - Seat Belts.

 
    §  19-602 Seat belts. All buses or other motor vehicles engaged in the
  business of transporting handicapped children to and from schools in the
  city shall be equipped with seat belts for each seat on such a  bus,  or
  other  safety  appliances prescribed by the national bureau of standards
  or other authorized governmental agencies promulgating rules relating to
  auto safety.