N.Y. Comp. Codes R. & Regs. tit. 12, § 45-1.8 – Reports of injuries.

(a) The owner or lessee of any amusement device, viewing stand or tent which, during the course of its operation, is involved in an accident which results in an injury shall report such injury to the owner's or lessee's insurer.
(b) The owner or lessee of any amusement device, temporary structure, viewing stand or tent which during the course of its operation, is involved in an accident which results in a serious injury shall immediately report such injury to the commissioner or his authorized representative at the nearest Department of Labor Division of Safety and Health office.
(c) When a serious injury occurs involving the operation of an amusement device, temporary structure, viewing stand or tent, the owner or lessee shall immediately shut down the device, structure, viewing stand or tent from further use. The device, structure, viewing stand or tent shall not be moved or disturbed other than necessary for rescue and life saving operations until it has been inspected by the commissioner or his authorized representative.
1. (1) In the case of an amusement device or temporary structure, the device or structure may not resume operation until the safety coordinator determines that the serious injury was not caused by a mechanical or structural defect in the amusement device or temporary structure.
2. (2) In the case of a viewing stand or tent, the stand or tent may not be occupied again until the commissioner or the safety coordinator determines that the serious injury was caused by a mechanical or structural defect in the viewing stand or tent.
(d) If the safety coordinator determines that a serious injury was caused by a mechanical or structural defect, the device or structure shall remain shut down until such repairs are completed and the device or structure is deemed operational by a licensed architect, professional engineer, qualified inspector of an insurance underwriter or an inspector approved by the commissioner. An affidavit of such inspection and correction of defect shall be filed with the commissioner.