2010 New York Code
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Article 4 - VESSELS
Part 1 - (40 - 49-C) VESSELS, GENERAL
47-B - Report to the commissioner required upon accident.

§  47-b.  Report  to  the  commissioner  required upon accident. Every
  person operating a vessel, including, but not limited to,  rowboats  and
  canoes,  upon  the navigable waters of the state, or on any other waters
  within the boundaries of the state, which is in any manner  involved  in
  an  accident, in which any person is killed, injured or disappears under
  the water, or in which  damage  to  the  property  of  any  one  person,
  including  himself  or  herself,  in  excess  of one thousand dollars is
  sustained shall, within five days after such accident, report the matter
  in writing to the commissioner. If the owner is  not  involved  in  such
  accident  or  is  incapacitated, the owner shall, within five days after
  learning of the facts  of  such  accident,  report  the  matter  to  the
  commissioner  together  with  such  information  as may have come to the
  owner's knowledge relating to such accident. Every such  operator  of  a
  vessel,  or  surviving participant in any such accident, or the owner of
  the vessel involved in any such accident,  shall  make  such  other  and
  additional  reports as the commissioner may require. A violation of this
  section shall constitute a violation punishable by a fine  of  not  less
  than twenty-five nor more than one hundred dollars. Nothing contained in
  this  section  shall  be  deemed  to supersede the provisions of section
  forty-seven of this article.