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This entry was published on 2014-09-22
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SECTION 181-A
Budgetary controls
Town (TWN) CHAPTER 62, ARTICLE 11
§ 181-a. Budgetary controls. 1. The fire district treasurer shall
maintain a separate account for each appropriation made in the annual
budget of the fire district. Each such account shall show the amount
appropriated, the several amounts expended from the account, and the
unexpended balance of the appropriation.

2. No expenditure shall be made, nor shall any contract which in any
manner involves the expenditure of money or the incurring of any
pecuniary liability be entered into, unless an amount has been
appropriated for the particular purpose and is available for that
purpose or has been authorized to be borrowed pursuant to the local
finance law. Nothing in this subdivision shall prevent the making of a
contract or lease for a term exceeding one year when authorized by law
nor shall anything in this subdivision require a fire district which has
entered into a contract or lease for a term exceeding one year to pay
during the current fiscal year any amounts larger than those which
become due and owing during that year under the terms of such lease or
contract.

3. Whenever during a fiscal year it shall appear probable to the fire
district treasurer that the moneys available for such year will be
insufficient to meet the amounts appropriated, he or she shall forthwith
notify the board of fire commissioners of such fact, stating the
probable amount of such deficiency. The treasurer may include his or her
recommendations as to the action which should be taken. The board of
fire commissioners may reduce any appropriation or appropriations so as
to prevent the making of expenditures in excess of moneys available. An
appropriation shall not be reduced below the minimum amount required by
law to be appropriated, nor shall an appropriation be reduced by more
than the balance therein less outstanding and unpaid claims chargeable
to such appropriation.

4. The board of fire commissioners, during a fiscal year, may make
additional appropriations or increase existing appropriations. Moneys
therefor may be provided by transfer from the unexpended balance of an
appropriation, from unappropriated unreserved fund balance, or
unanticipated revenues, or by borrowing pursuant to the local finance
law. For the purposes of this subdivision, unappropriated unreserved
fund balance or unanticipated revenues shall be available for transfer
only to the extent that the total of all revenues recognized or
reasonably expected to be recognized in the current fiscal year,
including unappropriated unreserved fund balance, exceeds the total of
all revenues as estimated in the budget, including appropriated fund
balance.

5. Notwithstanding the provisions of subdivision four of this section,
grants in aid from the state and federal governments, other gifts which
are required to be expended for particular objects or purposes, and
insurance proceeds for the loss, theft, damage or destruction of real or
personal property, when proposed to be used or applied to repair or
replace such property, may be appropriated by the board of fire
commissioners at any time for such objects and purposes.