S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N S E N A T E
May 22, 2013
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the general municipal law and the town law, in relation
to increasing the revenue threshold for annual audit of fire districts
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 209-z of the general municipal
law, as amended by chapter 555 of the laws of 2007, is amended to read
1. Notwithstanding any provision of general or special law to the
contrary, any fire company with revenues of [two] THREE hundred thousand
dollars, or such lesser amount as the state comptroller shall designate,
that contracts with a city, town, village or fire district to provide
fire service shall obtain an annual audit of its records by an independ-
ent certified public accountant or an independent public accountant.
Such audit shall be an examination of the revenues and expenditures in
connection with such contract or contracts. Such audit shall indicate
whether the fire company has filed Internal Revenue Service Form 990 and
any report required pursuant to section thirty-three-a of this chapter.
If such filings are required and have not been made, the audit shall
include an examination of all revenues, expenditures and resources from
any source. For purposes of this section, the term "fire company" shall
have the same meaning as set forth for such term in section three of the
volunteer firefighters' benefit law.
S 2. Subdivisions 1 and 2 of section 181-b of the town law, as added
by chapter 237 of the laws of 2006 and such section as renumbered by
chapter 555 of the laws of 2007, are amended to read as follows:
1. The commissioner of each fire district with revenues of [two] THREE
hundred thousand dollars or more shall obtain an annual audit of its
records by an independent certified public accountant or an independent
public accountant. The report of such annual audit shall be presented to
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
S. 5574 2
the fire district board of fire commissioners by such accountant. Such
fire district audit shall include, but not be limited to, the district's
financial conditions and resources and such other things as the state
comptroller may designate. A copy of the audit report in form
prescribed by the state comptroller and certified by the accountant,
shall be furnished to the commissioners, the town boards served by the
district and the state comptroller within one hundred eighty days
following the end of the fiscal year audited.
2. The commissioner of each fire district with revenues of less than
[two] THREE hundred thousand dollars shall report the district's finan-
cial conditions and resources and such other things as the state comp-
troller may designate on a form prescribed by him or her. A copy of such
report shall be issued to the state comptroller within one hundred
eighty days following the end of the fiscal year. The state comptroller
may designate an amount below which no report shall be required.
S 3. This act shall take effect immediately.