N.Y. PBA Law § 378-A

§ 378-a. Emergency service permits. 1. The authority is hereby\nauthorized and directed to issue refunds for tolls incurred by\nambulances or fire vehicles engaged in an emergency operation, or, at\nthe option of the authority, to issue emergency services permits for use\nby ambulances and fire vehicles which shall provide for travel at no\ncharge between interchanges and barriers while such vehicles are engaged\nin an emergency operation. For purposes of this section, the term\n"ambulance" shall have the same meaning as such term is defined by\nsection one hundred-b of the vehicle and traffic law, the term "fire\nvehicle" shall have the same meaning as such term is defined by section\none hundred fifteen-a of the vehicle and traffic law, and the term\n"emergency operation" shall have the same meaning as such term is\ndefined by section one hundred fourteen-b of the vehicle and traffic\nlaw. In any rules and regulations promulgated for the implementation of\nthis section, the authority may establish the type of documentation or\nother proof satisfactory to the authority that an ambulance or fire\nvehicle was engaged in an emergency operation at the time a toll was\nincurred.\n 2. If, upon the completion of an audit conducted by a certified public\naccountant selected by the authority, the authority can demonstrate that\nthe issuance of refunds or permits as authorized in subdivision one of\nthis section causes a significant loss of revenue to the authority, the\nauthority is authorized, pursuant to a resolution of the board, to offer\nsuch refunds or permits at a discount of the cash cost per mile;\nprovided, however, that, prior to such board resolution, the authority\nshall hold at least two public hearings, at a time and location which\nwill, to the extent practicable, maximize the participation of the\ngeneral public.\n