N.Y. Gen. Mun. Law § 99-p

§ 99-p. Municipality, district corporation or school district as\nreciprocal insurer. Any county, town, city, village, district\ncorporation (as defined in paragraph three of section 2.00 of the local\nfinance law), or school district and board of cooperative educational\nservices, may become a subscriber to a municipal reciprocal insurer\nformed under article sixty-one of the insurance law.\n