N.Y. Comp. Codes R. & Regs. tit. 19, § 425.1
Section 54-e of the State Finance Law, as enacted by Laws of 1978, chapter 741, provides for the State of New York to reimburse municipalities for their firefighting costs incurred while fighting a fire on property under the jurisdiction of the State of New York. This Part implements, that law and governs the application procedure and scope of coverage of the law.