2012 New York Consolidated Laws
GMU - General Municipal
Article 10 - (200 - 209-Z) FIREMEN AND POLICEMEN
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  two 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.