2010 New York Code
GCN - General Construction
Article 2 - (10 - 62) MEANING OF TERMS
37-B - Population.

§  37-b.  Population.  1. The term population when used in relation to
  this state, or a municipality or other subdivision thereof, or a portion
  of such a municipality or subdivision, shall, unless otherwise  provided
  in  relation to such use, mean population as shown by the latest federal
  census published as a final population count by the United States bureau
  of the census.
    2. Unless otherwise specifically provided, the  term  population  when
  used  in  relation  to  payments  of aid or assistance by the state to a
  municipality or other subdivision thereof shall mean population as shown
  by the  latest  federal  census  of  such  municipality  or  subdivision
  published as a final population count by the United States bureau of the
  census  prior  to the commencement of the state fiscal year during which
  such aid or assistance is payable.