N.Y. Comp. Codes R. & Regs. tit. 15, § 103.5 – Equipment approval.

(1) Any white headlight having intensity sufficient to illuminate persons and objects for a distance of at least 200 feet directly ahead shall be approved for use on an ATV.
(2) Any red taillight which when illuminated shall be visible from a distance of at least 400 feet from the rear is approved for use on an ATV.
(b) Protective helmet.
Any protective helmet approved by the commissioner for use on a motorcycle is also approved for use on an ATV.

(a) Lights.