NY Exec 29-h (10)(b)
Liability: Intrastate Mutual Aid
An assisting jurisdiction can be held legally responsible for its employees' extreme carelessness during the assistance. This section is limited to the intrastate mutual aid system.
Intrastate Mutual Aid Program
10. Liability. a. Each local government is responsible for procuring and maintaining insurance or other coverage as it deems appropriate. b. While rendering assistance under the intrastate mutual aid program, employees of the assisting local government shall have the same immunities and privileges as if such duties were performed within their home jurisdiction. An assisting local government providing assistance pursuant to the intrastate mutual aid program shall be liable for the negligence of its employees, which occurs in the performance of their duties in the same manner and to the same extent as if such negligence occurred in the performance of their duties in their home jurisdiction.