New York Laws
Article 11-A - Service Award Programs
219-A - Administration, Reporting and Disclosure.

(b) It shall be the responsibility of each participating volunteer
fire company to maintain all required records on forms prescribed by the
governing board of such political subdivision of the state; provided,
however, that in the case of a state-administered program, each
participating fire company shall compile and maintain such records in a
manner consistent with the rules and regulations governing the
state-administered program.
(c) Each volunteer fire company shall furnish to the governing board
of such political subdivision a list of all volunteer members, certified
under oath, and shall identify those volunteer members who have
qualified for credit under the award program for the previous year. Such
list shall be submitted annually by March thirty-first. In the case of
state-administered plans, such list shall be submitted annually by March
thirty-first or otherwise as provided in the rules and regulations
governing the state-administered program. Notwithstanding the provisions
of this paragraph a volunteer firefighter may request that his name be
deleted from said list as a "participant" in said "defined benefit plan"
or "defined contribution plan". Such request for deletion shall be in
writing and shall remain effective until withdrawn in the same manner.
(d) The governing board of each such political subdivision shall
review the list of each volunteer fire company and approve the final
annual certification. The approved list of certified members shall then
be returned to each company and posted for at least thirty days for
review by members.
3. The sponsor or designated program administrator shall obtain an
annual audit of its records by an independent certified public
accountant or an independent public accountant. Such audit shall examine
the program's financial conditions, actuarial assumptions, fiduciary
investment and control, and asset allocations, including whether current
assets are adequate to fund future liabilities. A copy of the audit

shall be presented to the program sponsor and to the state comptroller
by such accountant. Copies of the audit shall also be made available for
public inspection and copying. The audit must be completed within two
hundred seventy days of the program sponsor's fiscal year.