N.Y. GMU. LAW § 50-e : NY Code - Section 50-E: Notice of claim

1. When service required; time for service;
  upon whom service required.
    (a) In any case founded upon tort where a notice of claim is  required
  by  law  as  a  condition  precedent to the commencement of an action or
  special proceeding against a  public  corporation,  as  defined  in  the
  general construction law, or any officer, appointee or employee thereof,
  the  notice  of claim shall comply with and be served in accordance with
  the provisions of this  section  within  ninety  days  after  the  claim
  arises; except that in wrongful death actions, the ninety days shall run
  from the appointment of a representative of the decedent's estate.
    (b)  Service  of  the  notice  of  claim upon an officer, appointee or
  employee of a public corporation shall not be a condition  precedent  to
  the commencement of an action or special proceeding against such person.
  If an action or special proceeding is commenced against such person, but
  not  against the public corporation, service of the notice of claim upon
  the public corporation shall be required only if the corporation  has  a
  statutory  obligation to indemnify such person under this chapter or any
  other provision of law.
    2. Form of notice; contents. The notice shall be in writing, sworn  to
  by  or  on behalf of the claimant, and shall set forth: (1) the name and
  post-office address of each claimant, and of his attorney, if  any;  (2)
  the  nature  of  the  claim;  (3) the time when, the place where and the
  manner in which the claim arose; and (4) the items of damage or injuries
  claimed to have been sustained so far as then practicable but  a  notice
  with  respect  to  a  claim against a municipal corporation other than a
  city with a population of one million or more persons  shall  not  state
  the  amount  of  damages  to  which the claimant deems himself entitled,
  provided, however, that the municipal corporation,  other  than  a  city
  with  a  population  of  one  million  or  more persons, may at any time
  request a supplemental claim setting forth the total  damages  to  which
  the  claimant  deems  himself  entitled.  A  supplemental claim shall be
  provided by the claimant within fifteen days  of  the  request.  In  the
  event  the  supplemental  demand  is not served within fifteen days, the
  court, on motion, may order that it be provided by the claimant.
    3. How served; when service by mail  complete;  defect  in  manner  of
  service; return of notice improperly served.
    (a) The notice shall be served on the public corporation against which
  the  claim  is  made  by  delivering  a  copy  thereof personally, or by
  registered or certified mail, to the person designated by law as one  to
  whom  a  summons  in  an action in the supreme court issued against such
  corporation may be delivered, or to an  attorney  regularly  engaged  in
  representing such public corporation.
    (b)  Service  by  registered  or certified mail shall be complete upon
  deposit of  the  notice  of  claim,  enclosed  in  a  postpaid  properly
  addressed  wrapper,  in  a  post office or official depository under the
  exclusive care and custody of the United States post  office  department
  within the state.
    (c)  If  the  notice  is  served  within  the period specified by this
  section, but in a manner not in compliance with the provisions  of  this
  subdivision,  the  service  shall  be  valid  if  the public corporation
  against which the claim is made demands that the claimant or  any  other
  person  interested  in  the claim be examined in regard to it, or if the
  notice is actually received by a proper person within the time specified
  by this section, and the public corporation fail to return  the  notice,
  specifying the defect in the manner of service, within thirty days after
  the notice is received.
    (d)  If  the  notice  is  served  within  the period specified by this
  section and is returned for the reason and within the time  provided  in

  this  subdivision,  the  claimant  may  serve  a  new notice in a manner
  complying with the provisions of this subdivision within ten days  after
  the  returned  notice is received.   If a new notice is so served within
  that period, it shall be deemed timely served.
    4. Requirements of section exclusive except as to conditions precedent
  to  liability  for  certain  defects or snow or ice. No other or further
  notice, no other or further service, filing or delivery of the notice of
  claim, and no notice of intention  to  commence  an  action  or  special
  proceeding,  shall  be required as a condition to the commencement of an
  action or special proceeding for the enforcement of the claim; provided,
  however, that nothing herein contained shall be deemed to dispense  with
  the  requirement  of  notice  of  the  defective,  unsafe,  dangerous or
  obstructed condition of any street, highway, bridge,  culvert,  sidewalk
  or  crosswalk,  or  of  the existence of snow or ice thereon, where such
  notice now is, or hereafter may be, required  by  law,  as  a  condition
  precedent  to  liability  for  damages or injuries to person or property
  alleged to have been caused  by  such  condition,  and  the  failure  or
  negligence  to  repair  or  remove  the  same  after the receipt of such
  notice.
    5. Application for leave to serve a late notice.
    Upon application, the court, in its discretion, may extend the time to
  serve a notice of claim specified in paragraph (a) of  subdivision  one.
  The  extension shall not exceed the time limited for the commencement of
  an action by the claimant against the public corporation. In determining
  whether to grant the extension, the court shall consider, in particular,
  whether the public corporation or its attorney or its insurance  carrier
  acquired  actual knowledge of the essential facts constituting the claim
  within the time specified in subdivision one or within a reasonable time
  thereafter. The court shall also consider all other relevant  facts  and
  circumstances,  including:  whether  the  claimant  was  an  infant,  or
  mentally or physically incapacitated, or died before  the  time  limited
  for service of the notice of claim; whether the claimant failed to serve
  a  timely  notice  of  claim  by reason of his justifiable reliance upon
  settlement representations made by an authorized representative  of  the
  public  corporation  or  its  insurance carrier; whether the claimant in
  serving a notice  of  claim  made  an  excusable  error  concerning  the
  identity  of  the  public  corporation against which the claim should be
  asserted;  and  whether  the  delay  in  serving  the  notice  of  claim
  substantially  prejudiced  the  public  corporation  in  maintaining its
  defense on the merits.
    An application for leave to serve a late notice shall not be denied on
  the ground that it was made after commencement of an action against  the
  public corporation.
    6.  Mistake,  omission,  irregularity or defect. At any time after the
  service of a notice of claim and at any stage of an  action  or  special
  proceeding  to  which  the  provisions of this section are applicable, a
  mistake, omission, irregularity or defect made  in  good  faith  in  the
  notice of claim required to be served by this section, not pertaining to
  the  manner  or  time  of service thereof, may be corrected, supplied or
  disregarded, as the case  may  be,  in  the  discretion  of  the  court,
  provided  it  shall  appear  that  the  other  party  was not prejudiced
  thereby.
    7. Applications  under  this  section.  All  applications  under  this
  section  shall  be made to the supreme court or to the county court: (a)
  in a county where the action may properly be brought for trial,  (b)  if
  an  action  to enforce the claim has been commenced, in the county where
  the action is pending, or (c) in the event that there is no motion  term
  available  in any of the counties specified in clause (a) or (b) hereof,

  in any adjoining county. Where the application is for leave to  serve  a
  late  notice of claim, it shall be accompanied by a copy of the proposed
  notice of claim.
    8.  Inapplicability of section. This section shall not apply to claims
  arising under the provisions  of  the  workers'  compensation  law,  the
  volunteer firefighters' benefit law, or the volunteer ambulance workers'
  benefit law or to claims against public corporations by their own infant
  wards.