N.Y. Town Law § 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.