N.Y. Veh. & Traf. Law § 2411

§ 2411. Liability for negligence. Negligence in the use of operation\nof an ATV shall be attributable to the owner. Every owner of an ATV used\nor operated in this state shall be liable and responsible for death or\ninjury to person or damage to property resulting from negligence in the\nuse or operation of such ATV by any person using or operating the same\nwith the permission, express or implied, of such owner, provided,\nhowever, that such operator's negligence shall not be attributed to the\nowner as to any claim or cause of action accruing to the operator or his\nlegal representative for such injuries or death.\n