This bulletin provides guidance on amendments to General Municipal Law (GML) Section 209-b, which authorizes authorities having control of fire departments and fire companies (i.e. cities, villages, towns or fire districts) that provide emergency and general ambulance services (services) to charge fees for certain emergency and ambulance services. This bulletin includes accounting guidance as well as general internal controls and best practices that should be considered when implementing billing for these services in accordance with the amended law.

The Accounting and Reporting Manual for Fire Districts is a comprehensive guide for fire districts and others interested in accounting and financial reporting by fire districts in New York State. The manual provides an overview of accounting and financial reporting principles to be used by fire districts to account and report their financial activities.

Model Code of Ethics for Fire Districts

Chapter 97 of the Laws of 2011 established a property tax levy limit (generally referred to as the tax cap) that restricts the amount of property taxes local governments (including counties, cities, towns, villages, fire districts, and special districts) and school districts can levy. Under this legislation, the property tax levy for affected local governments and school districts cannot increase more than 2 percent, or the rate of inflation, whichever is lower, with some exceptions. Local governments and school districts are permitted to override the levy limit if certain actions are taken. The law is effective for fiscal years that begin in 2012.
Updated January 2012 (Originally Issued December 2011)

The Board of Fire Commissioners is responsible for the general management and control of fire district finances. An important aspect of this responsibility is to provide a process to routinely monitor and review the work performed by those who handle moneys as part of their fire district duties. Oversight becomes particularly important in operations that do not have adequate segregation of duties. If one person, such as the treasurer, performs nearly all financial duties (e.g., receives and disburses cash, maintains the accounting records and performs reconciliations), it may weaken control over your fire district’s financial operations.

This bulletin highlights changes to fire district accounting and reporting requirements, and clarifies the new auditing requirements.