N.Y. General Municipal Law § 204-A
1. Definitions. As used in this section: a. "Fire company" means:
6. The governing board of a political subdivision may, by resolution,
8. Notwithstanding the foregoing provisions of this section, the provisions of this subdivision shall be applicable only in relation to fund raising activities for which benefits would be paid and provided pursuant to paragraph m of subdivision one of section five of the volunteer firefighters' benefit law: