N.Y. Gen. Mun. Law § 214

§ 214. Purpose. 1. It is hereby declared that this article is intended\nto effectuate the objects and purposes of section eighteen of article\none of the constitution and that the relationship between the political\nsubdivision liable for payments of service awards under this article and\na volunteer firefighter entitled to such payments is that of employer\nand employee within the meaning of such provision of the constitution.\nIn no event shall the receipt of a service award under the provisions of\nthis article be deemed to constitute membership in any pension or\nretirement system of the state or of a civil division thereon within the\npurview of section seven of article five of the constitution.\n 2. It is hereby further declared that this article is also intended to\nprovide service awards for volunteer firefighters of incorporated fire\ncompanies or departments which are not otherwise part of a political\nsubdivision of this state and who do not fall within the purview of\nsubdivision one of this section.\n