heres the official word from NY
http://nysparks.state.ny.us/boats/equip/



Visual Distress Signals


State law requires all mechanically propelled vessels 16 feet in length or
greater to carry the number and type of visual distress signals as required
by the U.S. Coast Guard while operating onfederal waters. Flares or other
pyrotechnic devices must be US Coast Guard approved. New flares generally
have a three year service life, and the ones you carry must not be past
their expiration date. Never use road flares on your boat; they produce hot
slag which can drip and burn either you or your vessel.

Powerboats less than 16 feet and sailboats less than 26 feet only need to
carry visual distress signals when operating at night. Since the state has
some jurisdiction in these areas, it is recommended that all vessels sixteen
feet or greater in length carry at least three USCG approved hand held
day/night flares at all times.



In the past State Law required boaters to carry a flourescent flag for
daytime use. This requirement no longer applies if the vessel is equipped
with other sufficient daytime signals, such as day/night flares.









Fire Extinguishers

Requirements for Mechanically Propelled Vessels:

a.. Outboards Less Than 26' and of Open Construction - Exempt


b.. Less Than 26' - One (1) USCG Approved Type B-1 Extinguisher


c.. 26' to 40' - Two (2) USCG Approved Type B-1 Extinguishers


d.. 40' to 65' - Three (3) USCG Approved Type B-1 Extinguishers


e.. On any vessel, a type B-II extinguisher may be substituted for two
type B-1 extinguishers.


f.. Vessels equipped with approved fixed extinguishing systems may carry
one less B-1 extinguisher.
g..
---
Outgoing mail is certified Virus Free.
Checked by AVG anti-virus system (http://www.grisoft.com).
Version: 6.0.759 / Virus Database: 508 - Release Date: 9/9/2004