N.Y. Comp. Codes R. & Regs. tit. 2, § 154.5
(a) Except as provided in subdivision (b) of this section, annually, at such time and in such form as the administrator may require, the chief executive officer of the sponsor shall obtain from each volunteer fire company or volunteer fire department for which the State-administered defined contribution volunteer firefighter service award program is established for submission to the administrator, and each volunteer fire company or volunteer fire department shall provide to the chief executive officer for such purpose, the following information for each volunteer firefighter of the volunteer fire company or volunteer fire department, whether or not such volunteer firefighter is a participant in the State-administered defined contribution volunteer firefighter service award program: