Accounting and Financial Reporting

Each year, the Chief Financial Officer (CFO) of every fire district is required to file an annual financial report (AFR) with the New York State Comptroller's Office, within 60 days of the end of the year, on our Online Services portal. Below are some resources to make that as easy as possible:

Online Services portal:

• Download the AFR User Manual [pdf], or view the interactive version.
• Additional resources are available on our AFR Homepage, including on-demand training on the “AFR Training” tab.
• Make sure you are receiving notifications, filing reminders, and other communications from LGSA. Visit our Contact Update and Online Help for Local Officials web page for more information.
• If you need assistance with your account, please call our Local Government Help Desk at 1-866-321-8503, option 1 (available Monday-Friday, 8-4) or email [email protected].

Accounting and filing:

• Download the Fire District Accounting and Reporting Manual [pdf] for an overview of accounting and financial reporting principles to be used by fire districts, including instructions on computing the statutory spending limitation.
• View our on-demand Fire District AFR Filing webinar.
• Contact us with questions at 1-866-321-8503, option 4 (Monday-Friday 8-4), or at [email protected].

Auditing

• Independent audit requirement resources:
  • Fire Company Audit Guidance [pdf]
  • Model RFP for Professional Auditing Services [docx]
  • Internal Audit Process for Fire Districts [pdf]
  • What to Expect During a CPA Audit [pdf]
• Recent OSC Fire District Audit Reports

Length of Service Award Programs (LOSAP)

• LOSAP Audit and Disclosure Accounting Bulletin [pdf]
• Model Notes: Defined Contribution Programs [pdf] and Defined Benefit Programs [pdf]
• Program Provisions: Part 154 - Covers defined contribution programs [pdf] and Part 155 - Covers defined benefit programs [pdf]
• Summary of Regulations [pdf]

Required Training for Commissioners

• Adopted Rules and Regulations for Implementing New Training Requirements [pdf]
• List of Training Providers
• For Training Providers:
  • Application to Get Training Course Approved [pdf]
  • Commissioner Training Record of Completion [pdf]
  • Instructions for Application to Get Training Course Approved [pdf]

Other Resources

• Publications of interest to Fire District officials, including our New Official Quick Start Guide [pdf], accounting guidance and a model code of ethics [docx].
• Training options, for fire district and other local governments officials, including in-person, virtual, and pre-recorded options.
• Contacts for technical assistance, including staff at your Regional Office, or our Local Government Help Desk: [email protected] or (866) 321-8503, option 1.