New York Consolidated Laws, General Business Law - GBS § 245. Air traffic rules

(a) General.  An altitude which will permit, in the event of the failure of a power unit, an emergency landing without undue hazard to persons or property on the surface;

(b) Over congested areas.  Over congested areas of cities, towns, villages or settlements, or over an open-air assembly of persons, an altitude of one thousand feet above the highest obstacle within a horizontal radius of two thousand feet from the aircraft.  Helicopters may be flown at less than the minimum prescribed herein if such operations are conducted without hazard to persons or property on the surface and at an altitude which will permit an emergency landing without undue hazard to persons or property on the surface;

(c) Over other than congested areas.  An altitude of five hundred feet above the surface, except over open water or sparsely populated areas, and in no event closer than five hundred feet to any person, vessel, vehicle, or structure.  Helicopters may be flown at less than the minimum prescribed herein if such operations are conducted without hazard to persons or property on the surface and at an altitude which will permit an emergency landing without undue hazard to persons or property on the surface;

(d) Industrial operations.  Where essential to industrial operations and except over congested areas and over an open-air assembly of persons, aircraft may fly at an altitude lower than five hundred feet if such operations are conducted with extreme care and caution and with regard to the safety of persons or property on the surface.

3. Acrobatic flying.  (a) No person shall engage in acrobatic flying over congested areas of cities, towns, settlements, or over an open-air assembly of persons.

(b) Unless authorized by the federal aviation agency, no person shall engage in acrobatic flying:

(a) Crossing.  The aircraft or vessel which has the other on its right shall give way so as to keep well clear;

(b) Approaching head-on.  When aircraft, or an aircraft and vessel, approach head-on, or approximately so, each shall alter its course to the right to keep well clear;

(c) Overtaking.  The aircraft or vessel which is being overtaken has the right-of-way, and the one overtaking shall alter its course to keep well clear.

(d) Special circumstances.  When two aircraft, or an aircraft and vessel, approach so as to involve risk of collision, each shall proceed with regard to existing circumstances and conditions including the limitations of the respective craft.

(a) Between sunset and sunrise all aircraft in flight or operated or underway on the water shall display position lights;

(b) Between sunset and sunrise all aircraft parked or moved within or in dangerous proximity to that part of any airport used for, or available to, night flight operations shall be clearly illuminated or lighted unless the aircraft is parked or moved in an area marked with obstruction lights;

(c) Between the hours of sunset and sunrise all aircraft at anchor shall display an anchor light, or anchor lights, unless in an area within which lights are not required for vessels at anchor;

(d) Position lights shall be installed on all aircraft in accordance with rules and regulations affecting aircraft subject to the federal civil air regulations.