Assembly Bill A10041

Signed By Governor
2019-2020 Legislative Session

Relates to increasing the revenue threshold for annual audit of fire districts

download bill text pdf

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Archive: Last Bill Status - Signed by Governor


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

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2019-A10041 (ACTIVE) - Details

See Senate Version of this Bill:
S8220
Law Section:
General Municipal Law
Laws Affected:
Amd §209-z, Gen Muni L; amd §181-b, Town L

2019-A10041 (ACTIVE) - Summary

Increases the revenue threshold for annual audit of fire districts from three hundred thousand dollars to four hundred thousand dollars.

2019-A10041 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10041
 
                           I N  A S S E M B L Y
 
                               March 4, 2020
                                ___________
 
 Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
   tee on Local Governments
 
 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 470 of the laws of 2013, is amended to read
 as follows:
   1. Notwithstanding any provision of general  or  special  law  to  the
 contrary,  any  fire company with revenues of [three] FOUR hundred thou-
 sand 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
 independent  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,  expendi-
 tures  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.
   §  2. Subdivision 1 and 2 of section 181-b of the town law, as amended
 by chapter 470 of the laws of 2013, are amended to read as follows:
   1. The commissioner of each fire district  with  revenues  of  [three]
 FOUR  hundred  thousand  dollars or more shall obtain an annual audit of
 its records by an independent certified public accountant  or  an  inde-
 pendent  public  accountant.  The  report  of such annual audit shall be
 presented to 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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