2010 New York Code
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Article 4 - VESSELS
Part 1 - (40 - 49-C) VESSELS, GENERAL
47-A - Accidents; police authorities, bay constables and coroners to report.

§  47-a. Accidents; police authorities, bay constables and coroners to
  report. 1. Every police  officer,  bay  constable  or  judicial  officer
  receiving  information of an accident involving a vessel, including, but
  not limited to, rowboats and canoes, in  which  any  person  is  killed,
  injured  or disappears under the water shall immediately investigate the
  facts, or cause the same to be investigated, make a  written  memorandum
  of  the  information received, and such additional facts relating to the
  accident as may come to his or her knowledge, and mail the  same  within
  five  days  to  the commissioner and keep a record thereof in his or her
  office, provided, however, that the report of the accident  is  made  to
  the  police  officer, bay constable or judicial officer within five days
  after such accident. Every coroner, or other  official  performing  like
  functions, shall likewise make a report to the commissioner with respect
  to all deaths found to have been the result of vessel accidents.
    2.  Every  police officer, bay constable or judicial officer receiving
  information of an  accident  involving  a  vessel,  including,  but  not
  limited  to,  rowboats  and  canoes,  in  which  damage in excess of one
  thousand dollars to the property of any person is sustained shall make a
  written memorandum of the  information  received,  and  such  additional
  facts  relating to the accident as may come to his or her knowledge, and
  mail the same within five days to the commissioner  and  keep  a  record
  thereof in his or her office.
    3.  In accordance with any request duly made by an authorized official
  or agency of the United States, any information compiled by or otherwise
  available  to  the  commissioner  pursuant  to  this  section  shall  be
  transmitted to such official or agency of the United States.