ยง  186.  Savings  clause. 1. Except as otherwise provided by law, fire
  districts now existing shall  continue  to  exist  as  now  established,
  subject  to  the  provisions  of  this  chapter.  Except  as hereinafter
  provided no fire district officers shall  be  appointed  or  elected  as
  successors  to  such  officers  holding  office at the time this article
  shall take effect.
2. Nothing herein contained shall be construed to require the election
  of fire district commissioners or a fire district treasurer in any water
  district, highway district, town fire district, water supply district or
  school district in which fire protection was  provided  on  June  first,
  nineteen  hundred  thirty-three,  pursuant  to the provisions of article
  fourteen of chapter sixty-three of the laws of  nineteen  hundred  nine,
  entitled  "An  act  relating to towns, constituting chapter sixty-two of
  the consolidated laws," and acts  amendatory  thereof  and  supplemental
  thereto,  if  there  were  no fire district commissioners in or for such
  district on the said first day of June, nineteen  hundred  thirty-three;
  but in each town fire district established pursuant to the provisions of
  chapter  two hundred twenty-six of the laws of nineteen hundred sixteen,
  in which there were town fire commissioners on the first  day  of  June,
  nineteen  hundred  thirty-three, five fire district commissioners but no
  treasurer shall be elected  on  the  fifth  day  of  December,  nineteen
  hundred  thirty-three,  upon the notice, in the manner and for the terms
  specified in this section for election of fire district commissioners on
  such date, and one commissioner shall be elected annually thereafter  in
  the  manner  provided in this article. The fire district commissioner so
  elected shall have and may exercise all the  powers  conferred  by  this
  chapter  or  any  other law upon the commissioners of fire districts but
  the supervisor of the town shall act as the treasurer and the town clerk
  as secretary of such fire district; provided, however, that in any  such
  town  fire  district  the  fire  district  commissioners may submit at a
  special fire district election held prior to the first day of October in
  any year, or at any  annual  fire  district  election,  the  proposition
  "Shall  the  fire  district  treasurer  be elected and the fire district
  secretary be appointed?" If  a  majority  of  the  votes  cast  on  such
  proposition  submitted  as herein provided be in the affirmative, a fire
  district treasurer shall be elected at the  next  annual  fire  district
  election and a fire district secretary shall thereafter be appointed, as
  provided  in  this  article.  The  terms of office of such fire district
  treasurer and such fire district secretary shall commence on  the  first
  day  of  January  next succeeding the date of such annual election. In a
  town fire district established pursuant to the provisions of chapter two
  hundred twenty-six of the laws of  nineteen  hundred  sixteen  in  which
  there  were  no  town fire commissioners on June first, nineteen hundred
  thirty-three, the town board shall have and may exercise all the  powers
  conferred upon fire district commissions pursuant to this chapter or any
  other  law except that the supervisor of the town shall act as treasurer
  of the district and chairman of the commission and the town clerk  shall
  act as secretary thereof. The supervisor whenever acting as treasurer of
  the  fire  district  shall  not  be  required  to  give  the  additional
  undertaking  provided  in  subdivision  four  of  section  one   hundred
  seventy-six but the undertaking executed pursuant to section twenty-five
  of  this  chapter shall include and cover the moneys and property of the
  fire district coming into his hands as treasurer.
3. Every incorporated  fire  company,  and  every  town  fire  company
  established  and  existing on June first, nineteen hundred thirty-three,
  pursuant to sections three hundred ten, three hundred eleven  and  three
  hundred twelve of article fourteen of chapter sixty-three of the laws of
  nineteen  hundred nine, entitled "An act relating to towns, constituting
  chapter sixty-two of the consolidated laws," and acts amendatory thereof
  and supplemental thereto, which shall have its headquarters in any water
  district, water supply district, or highway district, and providing fire
  protection  in  such district on the first day of June, nineteen hundred
  thirty-three, shall continue to exist and may provide fire protection in
  such districts or any of them, and each such district shall constitute a
  fire protection district and be subject to all of the provisions of this
  chapter relating to fire protection districts, so far as the same do not
  conflict with the provisions of this  subdivision.  However,  any  water
  district,  governed by district commissioners, providing fire protection
  pursuant to this subdivision shall constitute and be  a  fire  district,
  with all powers and limitations of a fire district so far as the same do
  not  conflict with the provisions of this subdivision. The town board of
  the town in which any such district is located  may  contract  with  any
  such  incorporated  fire company or town fire company for the furnishing
  of fire protection within such district  and  the  amount  of  any  such
  contract  shall be assessed and levied upon the taxable property in such
  district and collected in the same manner as town charges are  assessed,
  levied  and  collected.  The  funds  so  collected  shall be paid by the
  collector to the supervisor of the town who  shall  apply  the  same  in
  payment   of   the   amount   of  such  contract.  The  board  of  water
  commissioners, in the case of water districts to which the provisions of
  article thirteen of this chapter apply, or the town board of the town in
  the case of the other districts hereinbefore specified, shall  have  and
  may  exercise  any  and  all  of  the powers and duties of fire district
  commissioners as provided in subdivisions nine to twenty-five  inclusive
  of  section  one  hundred seventy-six of this chapter, and may purchase,
  equip and operate an ambulance for the benefit of the residents  of  the
  district and may, upon its own motion and shall, upon petition, cause to
  be  submitted  at a special or annual district election a proposition in
  the manner and for any of the purposes specified in section one  hundred
  seventy-nine of this chapter. The board of water commissioners, if there
  be  any,  in the case of water districts, and the town board in the case
  of other districts shall annually prepare and file with  the  supervisor
  and  town  clerk  of  each  town  in  which such district is located, an
  itemized and verified statement of the amount of moneys necessary to  be
  raised  in  such district for fire purposes and the amount thereof shall
  be assessed and levied on the taxable property  of  such  district,  and
  collected,  all in the manner provided in section one hundred eighty-one
  of this chapter. An annual financial statement setting forth  in  detail
  the  receipts  and expenditures of such district for fire purposes shall
  be filed by the board of water commissioners, if there be  any,  in  the
  case  of water districts and by the town board, in the case of all other
  districts, in the manner provided in section one hundred eighty-one.
4. Nothing herein contained shall affect or  impair  the  validity  or
  restrict  the exercise of any power or limit the obligation or liability
  conferred or imposed by law upon any now existing fire district  or  the
  officers  thereof or the qualified voters or electors thereof, except to
  the extent specified in this chapter.
Structure New York Laws
Article 11 - Fire, Fire Alarm and Fire Protection Districts
170 - Establishment and Extension of Fire, Fire Alarm and Fire Protection Districts.
172-A - Alteration of Boundaries of Fire Districts.
172-C - Alteration of Boundaries of Fire Protection District.
172-E - Change of Name of Fire District.
172-F - Resolution and Hearing for Diminution of Fire District Boundaries.
172-G - Filing of Determination.
173 - Filing of Determination.
175 - Election of Fire District Officers.
175-A - Registration for Voters.
175-B - Absentee Ballots for Fire District Elections; Special Provisions.
175-C - Notice of Hearings and Elections.
176 - Powers and Duties of Fire District Commissioners.
176-A - Duties of Chief and Assistant Chiefs of Fire Department of Fire District.
176-B - Volunteer Members of Fire District Fire Companies.
176-C - Removal of Fire Commissioners.
176-D - Funding of Fire Districts.
176-E - Training Requirements for Fire Commissioners.
177 - Powers and Duties of Fire District Treasurer.
177-B - Powers and Duties of Deputy Fire District Treasurers.
177-C - Powers and Duties of the Director of Purchasing.
178 - Powers and Duties of Fire District Secretary.
178-A - Expenses Incurred in Attending Town and County Officers Training School.
178-B - Expenses of the Association of Fire Districts of the State of New York.
178-C - Expenses of Fire District Officers, Officials and Employees.
178-D - Costs, Expenses and Damages a Fire District Charge in Certain Cases.
179 - Special District Elections to Vote Upon Appropriations.
180 - Actions and Proceedings Against Fire Districts.
181 - Annual Budget and Levy of Taxes.
181-B - Independent Audit of Fire Districts.
182 - Effect of Incorporation of Village or City Including Lands Within a Fire District.
184 - Fire Protection Districts.
184-A - Contract for Water Supply Outside of Fire Districts.
184-C - Water Supply Outside of Fire Districts.
187 - Exclusion of a Fire District From a Water Supply District.
188 - Use of Surplus Town Moneys for Purchase of Fire Apparatus for Use in Town Fire Districts.