2006 New York Code - Equipment.

 
    § 2406. Equipment.  1.  No  person  shall  operate an ATV unless it is
  equipped with:
    (a) brakes in good operating condition;
    (b) a muffler system in good operating condition which  meets  federal
  standards  as  established  in 40 CFR (Code of Federal Regulations) Part
  205.166, sub Part E;
    (c) a spark arrester approved by the United States Forest Service;
    (d) tires having at least two-thirty seconds of an inch of tread  with
  no visible breaks, cuts, exposed cords, bumps or bulges;
    (e)  a  lighted  white  headlight  approved  by the commissioner and a
  lighted red taillight approved by the  commissioner  when  operated  for
  one-half hour after sunset to one-half hour before sunrise.
    2.  No  person  shall  operate an ATV or ride as a passenger on an ATV
  unless he is wearing a protective helmet  of  a  type  approved  by  the
  commissioner  pursuant  to  subdivision  six  of  section  three hundred
  eighty-one of this chapter.
    3. No person shall operate an ATV:
    (a) on a highway  with  tires  equipped  with  any  studs  other  than
  automotive studs;
    (b)  except  as  an authorized emergency ATV, police, or civil defense
  ATV as an emergency vehicle, while displaying one or more lighted red or
  a combination  red  or  white  lights  which  are  revolving,  rotating,
  flashing, oscillating or constantly moving;
    (c)  as  an  authorized  emergency  ATV  or  civil  defense ATV, as an
  emergency vehicle unless it is equipped with one or more lighted, red or
  combination red or white light or lights  which  is  or  are  revolving,
  rotating,  flashing,  oscillating  or constantly moving and which has or
  have minimum candle power of sufficient intensity to be plainly  visible
  from  a  distance  of  five  hundred feet in all directions under normal
  atmospheric conditions.