§ 177. Powers and duties of fire district treasurer. The fire district
treasurer shall be the fiscal officer of the fire district and shall
receive and have the custody of the funds of the district and shall
disburse the same for the purposes herein authorized when so ordered by
resolution of the board of fire commissioners, except that no such
resolution of the board of fire commissioners shall be required for the
payment of fixed salaries, compensation for services of officers or
employees regularly engaged by the fire district at agreed wages by the
hour, day, week, month or year unless so required by resolution of the
board of fire commissioners adopted at the organization meeting in the
month of January, the principal of or interest on obligations issued by
the fire district, fixed amounts becoming due on lawful contracts for
the purchase of water for fire protection, and amounts which the fire
district may be required to pay to the state and local employees'
retirement system on account of contributions for past and current
services of firefighters. All such disbursements shall be made by check
payable to the order of the person or persons entitled thereto. The fire
district treasurer shall also be responsible for filing any paperwork
necessary to obtain permits or secure any refunds provided pursuant to
section three hundred seventy-eight-a of the public authorities law. The
board of fire commissioners shall designate in the manner provided by
section ten of the general municipal law the depositaries in which the
fire district treasurer shall, within ten days, deposit and secure all
moneys coming into his or her hands by virtue of his or her office.

At the annual organization meeting of the board of fire commissioners
of a fire district the fire district treasurer shall account with the
board of fire commissioners for all moneys received and disbursed by him
during the preceding fiscal year and shall produce all books, records,
receipts, orders, vouchers and cancelled checks or check images as
authorized by section ninety-nine-b of the general municipal law
respecting the same. At such meeting the fire district treasurer shall
file with the board of fire commissioners a statement in writing showing
his receipts and disbursements for the preceding fiscal year, which
statement shall be in detail and shall be entered in the minutes of the
meeting by the fire district secretary, except that the fire district
treasurer, if authorized by the board of fire commissioners at a meeting
held prior to the annual organization meeting, may within sixty days
after the end of the fiscal year, submit to the said board a copy of the
annual report required by section thirty of the general municipal law,
in lieu of such statement, in which case the fire district treasurer
shall account for all moneys received and disbursed by him during the
preceding fiscal year, and shall produce all books, records, receipts,
orders, vouchers and cancelled checks or check images as authorized by
section ninety-nine-b of the general municipal law respecting the same,
at the meeting of the board of fire commissioners at which the said
annual report is submitted or at the next meeting held subsequent to the
submission of the report if not submitted at a meeting of the board, in
lieu of producing such records at the annual organization meeting. Such
authorization shall remain in effect from year to year until rescinded
by the board of fire commissioners. The annual report shall be entered
in the minutes of the meeting by the fire district secretary. The board
of fire commissioners may require the fire district treasurer to submit
to the board of fire commissioners at any time for examination his
books, records, receipts, orders, vouchers and cancelled checks or check
images as authorized by section ninety-nine-b of the general municipal
law.