S T A T E   O F   N E W   Y O R K
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                                  1743

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 11, 2011
                               ___________

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 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.
                                                           LBD02366-01-1
              

A. 1743                             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.