N.Y. Railroad Law § 5

§ 5. Incorporation. A railroad corporation may be formed under this\nchapter for the purpose of owning or operating a railroad for public\nuse, in accordance with the procedure for the formation of corporations\nset forth in article four of the business corporation law, by delivering\nto the department of state for filing a certificate of incorporation\nentitled "Certificate of incorporation of ... (name of corporation)\npursuant to section five of the railroad law".\n