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 firemen and\nwhich was incorporated under or is subject to the provisions of section\nfourteen hundred two of the not-for-profit corporation law, which is not\nincluded within paragraph a above, if such corporation is by law under\nthe general control of, or recognized as a fire corporation by, the\ngoverning board of a city, town, village or fire district, or\n c. A fire corporation the members of which are volunteer firemen and\nwhich was incorporated under, or established pursuant to the provisions\nof, any general or special law, which is not included within paragraphs\na and b above, if such corporation is by law under the general control\nof, or recognized as a fire corporation by, the governing board of a\ncity, town, village, fire district or a district corporation other than\na 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