N.Y. Comp. Codes R. & Regs. tit. 16, § 255.707
(a) Except as provided in subdivision (b) of this section, a line marker must be placed and maintained as close as practical over each buried main and transmission line:
(d) The following must be written legibly on a background of sharply contrasting color on each line marker other than at navigable waterways:
(e) Each line marker at a navigable waterway shall have the following characteristics: