N.Y. Nav. Law § 47-B
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.
N.Y. Nav. Law § 47-B