A motorcycle must have all of the following in working order, except for the:

In New York State, a motorcycle must have an headlight, rear light, stop lamp, and license plate lamp. It must have directional signals (if the motorcycle is a 1985 or newer model), at least one red rear reflector, brakes, a horn or other warning device, at least one mirror, a muffler, handlebars, and seats for the operator and passenger. All of these must be in good working order.
DMV Writen Test