N.Y. Gen. Mun. Law § 203
In case of a company disbanded by the organization of a paid department in lieu thereof, the officers of every volunteer fire, engine, hose and hook and ladder company shall within ninety days after such company has been disbanded file in the office of the clerk of the county in which said company was located a list containing the name of every person who was a member of such volunteer company and who is entitled to the exemption certificate in accordance with the provisions of this article. Upon such list being filed the county clerk of the county in which such company operated shall sign and deliver the exemption certificate provided for in this article to the person entitled thereto whose name appears upon the list filed with him as aforesaid, but the same shall, nevertheless, be attested by the secretary or clerk or other person having the custody of the membership records of the disbanded company and in the manner specified in this article.
N.Y. Gen. Mun. Law § 203