New York Laws
Article 10 - Firefighters and Police Officers
209-Z - Annual Independent Audits.

§ 209-z. Annual independent audits. 1. Notwithstanding any provision
of general or special law to the contrary, any fire company with
revenues of four 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 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,
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.

2. A copy of the audit report in the form prescribed by the state
comptroller and certified by the accountant shall be furnished to the
entity, and the municipal corporation with which the entity contracts,
within one hundred eighty days following the end of the fiscal year
audited.

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