N.Y. Workers' Comp. Law § 106
On and after March first, nineteen hundred ninety, the stock workers' compensation security fund and the mutual workers' compensation security fund heretofore created are hereby consolidated into a single fund to be known as the "workers' compensation security fund". All assets, liabilities, rights and obligations of the stock workers' compensation security fund and the mutual workers' compensation security fund are hereby transferred and assigned to and assumed by and devolved upon the workers' compensation security fund and shall continue to be assets, liabilities, rights and obligations of such fund without diminution or impairment. As used in this article, unless the context or subject matter otherwise require;
"Fund" means the workers' compensation security fund.
"Fund year" means the calendar year.
"Stock carrier" means any stock corporation other than an insolvent carrier, authorized to transact the business of workmen's compensation insurance in this state.
"Mutual carrier" means any mutual corporation or reciprocal insurer, other than an insolvent carrier, authorized to transact the business of workmen's compensation insurance in this state.
"Nonprofit property/casualty insurance company" means a nonprofit property/casualty insurance company as defined in paragraph fifty-three of subsection (a) of section one hundred seven of the insurance law.
"Reciprocal insurer" means any reciprocal insurer authorized to transact the business of workmen's compensation insurance in this state and such reciprocal insurer shall be deemed to be a mutual carrier within the intent of the several provisions of this article.
"Carrier" means a stock or mutual corporation or a reciprocal insurer or a nonprofit property/casualty insurance company, if such corporation or insurer is authorized to transact the business of workers' compensation insurance in this state, including but not limited to the issuance of an assumption of workers' compensation liability insurance policy, but not including any such corporation or insurer which is insolvent.
"Insolvent carrier" means a carrier as to which an order of rehabilitation or of liquidation, or, if such carrier be a foreign insurer, as to which an order for conservation of its assets within the state, shall have been made after the effective date of this article pursuant to article seventy-four of the insurance law, or a foreign carrier which withdraws from or discontinues operation in this state and fails to meet payments due on awards made, but not including a carrier, whether a domestic or foreign insurer, which shall have become rehabilitated and allowed to resume business after any such rehabilitation or conservation of assets and meets its obligations as they mature.
"Employer" includes any political subdivision liable for benefits pursuant to the volunteer firefighters' benefit law.
"Employment" includes the service of a volunteer firefighter for which a political subdivision is liable for benefits pursuant to the volunteer firefighters' benefit law.
"Workers' compensation" and "compensation" include the benefits in relation to volunteer firefighters and volunteer ambulance workers pursuant to the volunteer firefighters' benefit law and the volunteer ambulance workers' benefit law and benefits in relation to longshore and harbor workers pursuant to the longshore and harbor workers' compensation act, United States Code, Title 33, Sections 901 through 950.
"This chapter" includes the volunteer firefighters' benefit law and the volunteer ambulance workers' benefit law; and the longshore and harbor workers' compensation act, United States Code, Title 33, Sections 901 through 950; except when such a meaning is inconsistent with this article.
N.Y. Work. Comp. Law § 106