N.Y. Gen. Mun. Law § 240

§ 240. Application of article. This article shall apply to cities of\nthe second and third class, to any county outside of the city of New\nYork, and to towns and villages. The term "municipality," as used in\nthis article, includes only a city of the second and third class, any\ncounty outside the city of New York, a village, town or that part of a\ntown not included within the boundaries of a village.\n