New York Laws
Article 6 - Enhanced Emergency Telephone System Surcharge
307 - System Revenues; Adjustment of Surcharge.

ยง 307. System revenues; adjustment of surcharge. All surcharge monies
remitted to the municipality by a service supplier and all other monies
dedicated to the payment of system costs from whatever source derived or
received by the municipality shall be expended only upon authorization
of the board and only for payment of system costs as permitted by this
article. The municipality shall separately account for and keep adequate
books and records of the amount and source of all such revenues and of
the amount and object or purpose of all expenditures thereof. If at the
end of any fiscal year the total amount of all such revenues exceeds the
amount necessary for payment of system costs in such fiscal year, such
excess shall be reserved and carried over for the payment of system
costs in the following fiscal year. However, if at the end of any fiscal
year such E911 reserved fund balance exceeds an amount equal to five
percent of that necessary for the payment of system costs in such fiscal
year, the board shall by local law reduce the surcharge for the
following fiscal year to a level which more adequately reflects the
system cost requirements of its E911 system. The board may also by local
law reestablish or increase such surcharge, subject to the provisions of
section three hundred three of this article, if the revenues generated
by such surcharge and by any other source are not adequate to pay for
system costs.