NY Veh & Traf L § 2413 (2021)
2021 New York Laws VAT - Vehicle and Traffic Title 11 - Registration of Snowmobiles, Motorboats and Limited Use Vehicles Article 48-C - Rules for Operation of All Terrain Vehicles 2413 - Accidents; Reports.

§ 2413. Accidents; reports. 1. The operator of any ATV involved in any   accident  resulting  in  injuries  to or death of any person or in which   property damage in the estimated amount of six hundred dollars  or  more   is  sustained,  shall  immediately  notify  the  nearest law enforcement   agency and shall within ten days after such accident report  the  matter   in  writing  to  the  department,  with a copy thereof to the sheriff or   police commissioner of the county in which said  accident  occurred.  If   such operator is physically incapable of making such report and there is   another   participant   in   the  accident  not  so  incapacitated  such   participant shall make the report within the allotted  time  after  such   accident.  In  the  event  that  there  is  no other participant and the   operator is other than the  owner,  then  the  owner  shall  within  the   prescribed period of time, after learning of the facts of such accident,   report  the  matter to the department, together with such information as   may have come to his knowledge relating to  such  accident.  Every  such   operator  of  an ATV, or participant of any such accident, or the owner,   of the ATV involved in any such accident,  shall  make  such  other  and   additional reports as the commissioner shall require.2.  Whenever  any ATV meets with an accident involving a loss of life,   personal injury or damage to  property  and  the  operator  thereof  has   knowledge of such accident, he shall stop and give his name and address,   the  name  and  address of the owner thereof and the registration number   assigned to said ATV to the injured person or the person sustaining  the   damage,  or  to  a  peace  or  police  officer.  In the event the person   sustaining the damage is not present  at  the  place  where  the  damage   occurred,  the  operator  shall,  as soon as physically able, report the   same to the nearest law enforcement agency.3. A peace, police, or judicial officer who investigates  or  receives   information  of an accident involving an ATV shall make a written report   of the investigation or information received, and such additional  facts   relating  to the accident as may come to his knowledge and mail the same   within forty-eight hours to the department and keep a record thereof  in   his office.4.  Failure  of any person to report an accident as herein provided or   failure to give  correctly  the  information  required  of  him  by  the   commissioner  in  connection with such report shall be a misdemeanor and   shall constitute a ground for suspension or revocation of the ATV safety   certificate of any person or the certificate of registration of any  ATV   involved  in  the accident. The commissioner may temporarily suspend the   ATV safety certificate of the person failing to make such report or  the   certificate  of  registration  of the ATV involved in the accident until   such report has been filed.