Senate Bill S8220

Signed By Governor
2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A10041 - 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

co-Sponsors

2019-S8220 (ACTIVE) - Details

See Assembly Version of this Bill:
A10041
Law Section:
General Municipal Law
Laws Affected:
Amd §209-z, Gen Muni L; amd §181-b, Town L

2019-S8220 (ACTIVE) - Summary

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

2019-S8220 (ACTIVE) - Sponsor Memo

2019-S8220 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8220
 
                             I N  S E N A T E
 
                              April 24, 2020
                                ___________
 
 Introduced  by Sen. GAUGHRAN -- 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 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
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.