N.Y. Gen. Mun. Law § 100

§ 100. Definitions. As used in this article:\n 1. "Political subdivision" means a municipal corporation, school\ndistrict, district corporation and board of cooperative educational\nservices.\n 2. "Fire company" means:\n a. A volunteer fire company of a county, city, town, village or fire\ndistrict fire department, whether or not any such company has been\nincorporated under any general or special law,\n b. A fire corporation the members of which are volunteer firefighters\nand which was incorporated under or is subject to the provisions of\nsection fourteen hundred two of the not-for-profit corporation law,\nwhich is not included within paragraph a above, if such corporation is\nby law under the general control of, or recognized as a fire corporation\nby, the governing board of a city, town, village or fire district, or\n c. A fire corporation the members of which are volunteer firefighters\nand which was incorporated under, or established pursuant to the\nprovisions of, any general or special law, which is not included within\nparagraphs a and b above, if such corporation is by law under the\ngeneral control of, or recognized as a fire corporation by, the\ngoverning board of a city, town, village, fire district or a district\ncorporation other than a fire district.\n 3. "Voluntary ambulance service" means a voluntary ambulance service\nas defined in article thirty of the public health law and possessing a\nvalid statement of registration or possessing a valid ambulance service\ncertificate pursuant to article thirty of the public health law.\n