N.Y. Comp. Codes R. & Regs. tit. 10, § 47-2.4
If a practitioner is a solo practitioner responsible for payment of his/her malpractice insurance premium, such subsidy will be paid directly to the practitioner. If the practitioner is a member of a partnership or professional corporation which is responsible for payment of his/her malpractice insurance premiums, such subsidy will be paid to the partnership or professional corporation.