senate Bill S5574

Signed By Governor
2013-2014 Legislative Session

Increases the revenue threshold for annual audit of fire districts

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A1629 - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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Actions

view actions (10)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Nov 13, 2013 signed chap.470
Nov 01, 2013 delivered to governor
Jun 20, 2013 returned to assembly
passed senate
3rd reading cal.1536
substituted for s5574
Jun 20, 2013 substituted by a1629
ordered to third reading cal.1536
committee discharged and committed to rules
May 22, 2013 referred to local government

S5574 - Details

See Assembly Version of this Bill:
A1629
Law Section:
General Municipal Law
Laws Affected:
Amd §209-z, Gen Muni L; amd §181-b, Town L
Versions Introduced in Previous Legislative Sessions:
2011-2012: A1743
2009-2010: A9248

S5574 - Summary

Increases the revenue threshold for annual audit of fire districts from $200,000 to $300,000.

S5574 - Sponsor Memo

S5574 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5574

                       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
as follows:
  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.
                                                           LBD02981-01-3

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