2023 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.