N.Y. Comp. Codes R. & Regs. tit. 7, § 1704.3 – Multiple occupancy housing unit equipment.

(a) As used in this Part, a multiple occupancy housing unit shall mean an inmate housing unit which is designed to accommodate three or more inmates.
(b) The following items shall be provided in multiple occupancy cells:
1. (1) lighting equal to at least 20 foot-candles at desk level and in the personal grooming area;
2. (2) at least one functional toilet for every 12 inmates, provided that urinals may be made available in lieu of one half of the toilets required under this section in male facilities;
3. (3) at least one functioning sink for every 12 inmates;
4. (4) at least one functioning shower for every 15 inmates;
  Note:
  Paragraphs (2)-(4) of this subdivision, do not apply to units constructed prior to September 19, 1990, provided they contain sufficient showers, toilets, and sinks to assure the personal hygiene of inmates in such units.
5. (5) a bed, mattress and pillow for each inmate; and
6. (6) a safe storage area.