N.Y. Comp. Codes R. & Regs. tit. 12, § 186-4.6
(d) Notwithstanding subdivisions (b) and (c) of this section, in live theater or other live performance, where it is physically impracticable for the employer to permit a responsible person designated by the parent or guardian to accompany a child under 16, the employer may either employ a responsible person for the child or provide the responsible person designated by the parent or guardian with facilities to observe and hear the child through electronic or other appropriate means, or both. Where the employer elects to employ a responsible person, the employer shall notify the parent or guardian in writing of the name of the responsible person, who may be responsible for more than one child, and shall, at the employer’s election, either: