§ 99-q. Volunteer firefighting and volunteer emergency services
recruitment and retention fund. 1. There is hereby established in the
joint custody of the commissioner of taxation and finance and the
comptroller, a special fund to be known as the "volunteer firefighting
and volunteer emergency services recruitment and retention fund".

2. Such fund shall consist of all revenues received by the department
of taxation and finance, pursuant to the provisions of sections two
hundred nine-G and six hundred thirty-b of the tax law and all other
moneys appropriated, credited, or transferred thereto from any other
fund or source pursuant to law. Nothing contained in this section shall
prevent the state from receiving grants, gifts or bequests for the
purposes of the fund as defined in this section and depositing them into
the fund according to law. Any interest received by the comptroller on
moneys on deposit in such fund shall be retained in and become part of
such fund.

2-a. On or before the first day of February each year, the state fire
administrator shall provide a written report to the temporary president
of the senate, speaker of the assembly, chair of the senate finance
committee, chair of the assembly ways and means committee, chair of the
senate committee on local government, chair of the assembly local
government committee, the state comptroller and the public. Such report
shall include how the monies of the fund were utilized during the
preceding calendar year, and shall include:

(i) the amount of money dispersed from the fund and the award process
used for such disbursements;

(ii) recipients of awards from the fund;

(iii) the amount awarded to each;

(iv) the purposes for which such awards were granted; and

(v) a summary financial plan for such monies which shall include
estimates of all receipts and all disbursements for the current and
succeeding fiscal years, along with the actual results from the prior
fiscal year.

3. Moneys in such fund shall be expended only to provide grants to
volunteer firefighting and volunteer emergency services organizations
and to statewide organizations which represent the interests of
volunteer firefighters and/or volunteer emergency services providers for
the purpose of encouraging the recruitment and retention of volunteer
firefighters and volunteer emergency services personnel. Such purposes
may include, but need not be limited to: development and implementation
of marketing plans, publicity campaigns, and community awareness
initiatives; design, production and distribution of promotional
merchandise, brochures and other materials; sponsorship of local
community events designed to help recruit volunteers; newspaper
publications, promotional mailings and other advertising designed to
help recruit volunteers.

4. Monies shall be payable from the fund on the audit and warrant of
the comptroller on vouchers approved and certified by the state fire
administrator.

5. To the extent practicable, the state fire administrator shall
ensure that all monies received during a fiscal year are expended prior
to the end of that fiscal year.