§ 100. Definitions. As used in this article:

1. "Political subdivision" means a municipal corporation, school
district, district corporation and board of cooperative educational
services.

2. "Fire company" means:

a. A volunteer fire company of a county, city, town, village or fire
district fire department, whether or not any such company has been
incorporated under any general or special law,

b. A fire corporation the members of which are volunteer firefighters
and which was incorporated under or is subject to the provisions of
section fourteen hundred two of the not-for-profit corporation law,
which is not included within paragraph a above, if such corporation is
by law under the general control of, or recognized as a fire corporation
by, the governing board of a city, town, village or fire district, or

c. A fire corporation the members of which are volunteer firefighters
and which was incorporated under, or established pursuant to the
provisions of, any general or special law, which is not included within
paragraphs a and b above, if such corporation is by law under the
general control of, or recognized as a fire corporation by, the
governing board of a city, town, village, fire district or a district
corporation other than a fire district.

3. "Voluntary ambulance service" means a voluntary ambulance service
as defined in article thirty of the public health law and possessing a
valid statement of registration or possessing a valid ambulance service
certificate pursuant to article thirty of the public health law.