New York Codes, Rules and Regulations
Title 12 - DEPARTMENT OF LABOR
Chapter V - Workers' Compensation
Subchapter H - Disability Benefits
Article 1 - Regulations Under Disability Benefits Law
Part 355 - Definitions
Section 355.1 - Employer

Every person, partnership, association, corporation, legal representative of a deceased employer, or the receiver, assignee or trustee of a person, partnership, association or corporation, who has persons in employment as defined in subdivision 6 of section 201 of the Workers' Compensation Law is an employer; not including, however, the State, a municipal corporation, local governmental agency, other political subdivision or public authority, except that, pursuant to section 212, a public authority, municipal corporation, fire district or other political subdivision may elect to become a covered employer.