N.Y. Gen. Mun. Law § 209-z

§ 209-z. Annual independent audits. 1. Notwithstanding any provision\nof general or special law to the contrary, any fire company with\nrevenues of four hundred thousand dollars, or such lesser amount as the\nstate comptroller shall designate, that contracts with a city, town,\nvillage or fire district to provide fire service shall obtain an annual\naudit of its records by an independent certified public accountant or an\nindependent public accountant. Such audit shall be an examination of the\nrevenues and expenditures in connection with such contract or contracts.\nSuch audit shall indicate whether the fire company has filed Internal\nRevenue Service Form 990 and any report required pursuant to section\nthirty-three-a of this chapter. If such filings are required and have\nnot been made, the audit shall include an examination of all revenues,\nexpenditures and resources from any source. For purposes of this\nsection, the term "fire company" shall have the same meaning as set\nforth for such term in section three of the volunteer firefighters'\nbenefit law.\n 2. A copy of the audit report in the form prescribed by the state\ncomptroller and certified by the accountant shall be furnished to the\nentity, and the municipal corporation with which the entity contracts,\nwithin one hundred eighty days following the end of the fiscal year\naudited.\n