Budget Preparation

• Author: Raymond S. DiRaddo
• Pages: 353-384

Chapter 6

Budget Preparation

New York Fire District Officers’ Guide

§6:10 6-2

§6:10 ANNUAL BUDGET

Each year, the board of fire commissioners must prepare a budget, which is an estimate of the revenues and

expenditures for the upcoming year. The board of fire commissioners must adhere to a certain timetable for their

annual budget. The board must adopt a proposed budget, make the proposed budget available to the public prior

to the public hearing, hold a public hearing on the proposed budget, allow the public to comment on the budget

at the public hearing, adopt the budget by a certain date, and submit the budget to the town where the district

is located. The board of fire commissioners must also follow the posting requirements for the Notice of Public

Hearing on the proposed budget.

§6:10.1 BUDGET SUBMISSION DEADLINE

Having adopted the annual budget by November 4 of each year, the board of fire commissioners must submit

to the town’s financial officer, on or before November 7, an estimate of the revenues and expenditures for the

next year. If the fire district is located in more than one town, the budget must be submitted to the financial

officers of both towns. Town Law §105, Town Law §181 (4).

The budget must be submitted in the form prescribed by and pursuant to Town Law §107 (1). The town

budget officer in turn must attach the fire district budget to the annual town budget (Town Law §109). Neither

the town budget officer nor the town board is allowed to make any changes to the budget submitted by the fire

district. Neither the town board nor the town budget officer may alter the annual budget submitted by a fire

district, even where there is a wide difference between the respective budgets of two fire districts in the same

town, which are similar in size and population. Opinion of the State Comptroller 79-669.

§6:10.1.0 ADOPTION OF THE PROPOSED BUDGET

On or before 21 days before the public hearing, the board of fire commissioners must adopt the proposed

annual budget of the fire district. This proposed budget must contain detailed estimates of the amount of revenue

to be received and the appropriations required for expenditures for the upcoming fiscal year. Town Law §181

2(a). Once this proposed budget is adopted, it shall be filed with the secretary of the fire district and maintained

as a public document for inspection and copying. Town Law §181(c).

§6:10.1.1 BUDGET ADOPTION

On or before November 4 of each year, the board of fire commissioners must adopt the annual budget of the

fire district. The budget adopted may be either the proposed budget or the proposed budget as changed, altered

or revised after the public hearing. Town Law §181 3 (b).

§6.10.1.1.1 WEBSITE POSTING OF THE PROPOSED BUDGET

If the fire district maintains a website, it is the duty of the fire district secretary to post the proposed budget

on the fire district’s website and keep it posted until the day after the public hearing on the proposed budget.

Town Law §181 2 (c).

§6:10.1.2 FAILURE TO ADOPT THE BUDGET

In the event that the board of fire commissioners fails to adopt the annual budget by November 4, the

proposed budget with the changes, alterations and revisions as of November 4 constitutes the annual budget of

the fire district.

Budget Preparation

6-3 §6:10.2.1.1.2

§6:10.1.3 FILING BUDGET WITH THE TOWN CLERK

Within three days after the adoption of the annual budget of a fire district, the fire district secretary shall

prepare and deliver to the town clerk of each town in which the fire district is located two certified copies of the

annual budget. Town Law §181 3 (C).

§6:10.2 PUBLIC HEARING ON THE BUDGET

Prior to adoption of the budget, the fire district must hold a public hearing to discuss the contents of its

preliminary budget.

This budget hearing must be held annually on the third Tuesday in October. This public hearing must be

held to allow maximum public participation in the hearing, which implies that the public hearing should be

held after normal working hours, at a location accessible to all members of the public, and in a structure able to

accommodate numerous individuals.

§6:10.2.1 NOTICE OF THE PUBLIC HEARING

The public hearing notice must be published once in the official newspaper of the fire district. If the board

has designated no official newspaper, the notice must be published in any newspaper having general circulation

in the district.

§6:10.2.1.1 CONTENTS OF THE PROPOSED BUDGET

§6:10.2.1.1.1 THE PROPOSED BUDGET

The proposed budget must be in the format prescribed by the state comptroller. This proposed budget must

show funds separately in the following categories:

1. Proposed appropriations and estimated revenues in accordance with the classification of accounts

prescribed by the state comptroller (General Municipal Law Article 3);

2. Estimated fund balances, together with a breakdown of such fund balance estimated for encumbrances;

3. Amounts appropriated for the ensuing fiscal year’s budget;

4. Amounts reserved for stated purposes pursuant to law, including reserve funds established pursuant to the

general municipal law;

5. The remaining estimated unappropriated unreserved fund balance for each fund;

6. The amount of taxes to be levied;

7. Salaries of elected officers; and

8. Such other information pertinent to the above as shall be prescribed by the state comptroller. Town Law

§107 §181 2(b).

§6:10.2.1.1.2 THE REMAINING ESTIMATED UNAPPROPRIATED UNRESERVED FUND

BALANCE

The remaining estimated unappropriated unreserved fund balance for each fund shall not exceed a

reasonable amount, consistent with prudent budgeting practices, necessary to ensure the orderly operation of

town government, taking into account factors including, but not limited to, the size of the fund, cash flows, the

certainty with which the amounts of revenues and expenditures can be estimated, and the town’s experience in

prior fiscal years. Town Law §107.