N.Y. Executive Law § 101-B
1. Definitions. As used in this section, a. "Agency" means any state board, bureau, commission, department, division or officer authorized by law to adopt rules. b. "Rule" means the whole or part of each agency statement of general applicability or regulation or code that implements or applies law, including the amendment, suspension or repeal thereof. c. "Municipal corporation" means a county outside the city of New York, a city, a town, a village or a school district. d. "Governing body" means: