2016 New York Laws
PEN - Penal
Part 4 - ADMINISTRATIVE PROVISIONS
Title W - PROVISIONS RELATING TO FIREARMS, FIREWORKS, PORNOGRAPHY EQUIPMENT AND VEHICLES USED IN THE TRANSPORTATION OF GAMBLING RECORDS
Article 400 - (400.00 - 400.10) LICENSING AND OTHER PROVISIONS RELATING TO FIREARMS
400.10 - Report of theft or loss of a firearm, rifle or shotgun.

400.10 Report of theft or loss of a firearm, rifle or shotgun.
1.  (a)  Any  owner  or  other person lawfully in possession of: (i) a
  firearm, rifle or, shotgun who suffers the loss or theft of said weapon;
  (ii) ammunition as well as a firearm, rifle or shotgun who  suffers  the
  loss or theft of such ammunition as well as a firearm, rifle or shotgun;
  or  (iii) ammunition and is a dealer in firearms or seller of ammunition
  who  suffers  the  loss  or  theft  of  such  ammunition  shall   within
  twenty-four hours of the discovery of the loss or theft report the facts
  and  circumstances  of  the  loss  or  theft  to  a police department or
  sheriff's office.
(b) Whenever a person reports the theft or loss of a  firearm,  rifle,
  shotgun  or ammunition to any police department or sheriff's office, the
  officer or department receiving such report shall forward notice of such
  theft or loss to the division of state police via the New York Statewide
  Police Information Network. The  notice  shall  contain  information  in
  compliance  with  the  New  York  Statewide  Police  Information Network
  Operating Manual, including the  caliber,  make,  model,  manufacturer's
  name  and  serial number, if any, and any other distinguishing number or
  identification mark on the weapon.
2. The division of state police shall receive, collect  and  file  the
  information referred to in subdivision one of this section. The division
  shall  cooperate,  and  undertake  to  furnish  or make available to law
  enforcement agencies this information, for the purpose  of  coordinating
  law enforcement efforts to locate such weapons.
3.  Notwithstanding  any  other  provision  of  law,  a  violation  of
  paragraph (a) of subdivision one of this section  shall  be  a  class  A
  misdemeanor.