N.Y. Transportation Corporations Law § 10

§ 10. Definitions. A gas corporation is a corporation organized to\nmanufacture, to produce or otherwise acquire and to supply for public\nuse artificial or natural gas, a mixture of both artificial and natural\ngases or thermal energy for light, heat or power and for lighting the\nstreets and public and private buildings of cities, villages and towns\nin this state. An electric corporation is a corporation organized to\nmanufacture, to produce or otherwise acquire, and to supply for public\nuse electricity or thermal energy for light, heat or power, and for\nlighting streets, avenues, public parks and places and public and\nprivate buildings of cities, villages and towns within this state. A gas\nand electric corporation is a corporation organized for purposes of both\na gas corporation and an electric corporation. For purposes of this\narticle, "thermal energy" shall have the same meaning as defined by\nsubdivision twenty-eight of section two of the public service law.\n