N.Y. Comp. Codes R. & Regs. tit. 12, § 36-2.8
(1) In women's rooms.
(2) In men's rooms.
(3) In both men's and women's rooms. One lavatory for each two of the total fixtures as calculated above. Same to be divided approximately equally between the women's and the men's rooms with a minimum of one in each such room.
(c) Employees.
The provisions of Industrial Code Part 9 regarding dressing rooms for female employees shall be observed where the number of such employees is five or more. The washing and toilet facilities provided for the general public shall be deemed adequate for the employees of a place of public assembly, except for the special requirements for projection booths and stage sections of theatres.
(a) General.
Those provisions of Industrial Code Part 9 relating to sanitation, covering drinking water, and the construction, heating, lighting, ventilation, and maintenance of toilet rooms and privies shall apply to all places of public assembly unless otherwise specifically provided.
(b) Number of fixtures.
The minimum number of toilet fixtures for the general public to be installed in indoor places of public assembly hereafter constructed, shall be in accordance with the following: