N.Y. Comp. Codes R. & Regs. tit. 15, § 58.4
(2) Mounting. The passenger car mirror mounting shall provide a stable support for the mirror, and shall provide for mirror adjustment by tilting in both horizontal and vertical directions. If the mirror is in the head impact area, the mounting shall deflect, collapse, or break away without leaving sharp edges when the mirror is subjected to a force of 90 pounds in a forward or sideward direction in any plane 45 degrees above or below the horizontal.
(b) Outside rear-view mirror—driver's side.
(2) Mounting. The mirror mounting shall provide a stable support for the mirror, and neither the mirror nor the mounting shall protrude farther than the widest part of the vehicle body except to the extent necessary to produce a field of view meeting or exceeding the requirements of paragraph (1) of this subdivision. The mirror shall not be obscured by the unwiped portion of the windshield, and shall be adjustable by tilting in both horizontal and vertical directions from the driver's seated position. The mirror and mounting shall be free of sharp points or edges that could contribute to pedestrian injury.
(c) Outside rear-view mirror passenger's side.
Each passenger car whose inside rear-view mirror does not meet the field of view requirements of paragraph (a)(1) of this section shall have an outside rear-view mirror of unit magnification installed on the passenger's side. The mirror mounting shall provide a stable support and be free of sharp points or edges that could contribute to pedestrian injury. The mirror need not be adjustable from the driver's seat but shall be capable of adjustment by tilting in both horizontal and vertical directions.
(a) Inside rear-view mirror.
Each passenger car shall have an inside rear-view mirror of unit magnification.