N.Y. Comp. Codes R. & Regs. tit. 9, § 9976.1
(f) Employee shall mean any municipal officer or employee, as that term is defined in General Municipal Law, section 800(5), who is neither:
(2) a local officer or employee.
For purposes of this definition, the terms local elected official and local officer or employee shall have the meanings ascribed to those terms by subdivisions (2) and (3), respectively, of General Municipal Law, section 810.