N.Y. Comp. Codes R. & Regs. tit. 6, § 306.2
All that area bounded by a line commencing at the intersection of Route 225 and the Corning city line; thence counterclockwise along the city line to the Erie-Lackawanna Railroad; thence northwesterly along the railroad to the Painted Post village line (west boundary); thence counterclockwise along the village line to the Cohocton River; thence southeasterly along the Cohocton River to the Chemung River; thence easterly along the Chemung River to the Corning city line; thence counterclockwise along the city line to West 3rd Street; thence easterly along West 3rd Street to East 3rd Street; thence easterly along East 3rd Street to Route 225; thence southerly along Route 225 to the beginning point.