N.Y. Comp. Codes R. & Regs. tit. 9, § 459.6
(b) The approval of the commissioner shall be deemed to be granted for helmets which meet the standard set forth in subdivision (c) of this section.
(2) the standard for Protective Headgear for motorcycles established by the Snell Memorial Foundation and identified as standard M-95 or standard M-2000.
Copies of the Federal DOT and Snell standards are available for review at the Office of Parks, Recreation and Historic Preservation, Marine and Recreational Vehicle Bureau, Agency Building 1, 13th Floor, Empire State Plaza, Albany, NY 12238.
(c) Requirements for approval.
A helmet that is approved for wear while operating a snowmobile or riding as a passenger on a snowmobile shall be any helmet bearing a legible label that is applied by the manufacturer which indicates that the manufacturer of the helmet certifies that it meets one of the following established standards:
(a) Authority and purpose.
This regulation implements chapter 228 of the Laws of 1997, which amended the Parks, Recreation and Historic Preservation Law to provide that no person shall operate a snowmobile or ride as a passenger on a snowmobile unless he or she is wearing a protective helmet of a type approved by the Commissioner of Parks, Recreation and Historic Preservation. It should be noted that neither the law nor the regulation applies to the operation of a snowmobile or riding as a passenger on private lands owned by the operator or passenger, or where the operator or passenger has a contractual right such as a lease other than as a member of a club or association, and for which no compensation is paid to the owner with respect to such operation.