NY Town L § 181-A (2021)
2021 New York Laws TWN - Town Article 11 - Fire, Fire Alarm and Fire Protection Districts 181-A - Budgetary Controls.

§  181-a.  Budgetary  controls.  1.  The fire district treasurer shall   maintain a separate account for each appropriation made  in  the  annual   budget  of  the  fire  district. Each such account shall show the amount   appropriated, the several amounts expended from  the  account,  and  the   unexpended balance of the appropriation.2.  No  expenditure shall be made, nor shall any contract which in any   manner involves the  expenditure  of  money  or  the  incurring  of  any   pecuniary   liability  be  entered  into,  unless  an  amount  has  been   appropriated for the  particular  purpose  and  is  available  for  that   purpose  or  has  been  authorized  to be borrowed pursuant to the local   finance law. Nothing in this subdivision shall prevent the making  of  a   contract  or  lease for a term exceeding one year when authorized by law   nor shall anything in this subdivision require a fire district which has   entered into a contract or lease for a term exceeding one  year  to  pay   during  the  current  fiscal  year  any  amounts larger than those which   become due and owing during that year under the terms of such  lease  or   contract.3.  Whenever during a fiscal year it shall appear probable to the fire   district treasurer that the moneys  available  for  such  year  will  be   insufficient to meet the amounts appropriated, he or she shall forthwith   notify  the  board  of  fire  commissioners  of  such  fact, stating the   probable amount of such deficiency. The treasurer may include his or her   recommendations as to the action which should be  taken.  The  board  of   fire  commissioners may reduce any appropriation or appropriations so as   to prevent the making of expenditures in excess of moneys available.  An   appropriation  shall not be reduced below the minimum amount required by   law to be appropriated, nor shall an appropriation be  reduced  by  more   than  the  balance therein less outstanding and unpaid claims chargeable   to such appropriation.4. The board of fire commissioners, during a  fiscal  year,  may  make   additional  appropriations  or  increase existing appropriations. Moneys   therefor may be provided by transfer from the unexpended balance  of  an   appropriation,   from   unappropriated   unreserved   fund  balance,  or   unanticipated revenues, or by borrowing pursuant to  the  local  finance   law.  For  the  purposes  of this subdivision, unappropriated unreserved   fund balance or unanticipated revenues shall be available  for  transfer   only  to  the  extent  that  the  total  of  all  revenues recognized or   reasonably expected  to  be  recognized  in  the  current  fiscal  year,   including  unappropriated  unreserved fund balance, exceeds the total of   all revenues as estimated in the  budget,  including  appropriated  fund   balance.5. Notwithstanding the provisions of subdivision four of this section,   grants  in aid from the state and federal governments, other gifts which   are required to be expended for  particular  objects  or  purposes,  and   insurance proceeds for the loss, theft, damage or destruction of real or   personal  property,  when  proposed  to  be used or applied to repair or   replace such  property,  may  be  appropriated  by  the  board  of  fire   commissioners at any time for such objects and purposes.