N.Y. TWN Law § 181-A

§ 181-a. Budgetary controls. 1. The fire district treasurer shall\nmaintain a separate account for each appropriation made in the annual\nbudget of the fire district. Each such account shall show the amount\nappropriated, the several amounts expended from the account, and the\nunexpended balance of the appropriation.\n 2. No expenditure shall be made, nor shall any contract which in any\nmanner involves the expenditure of money or the incurring of any\npecuniary liability be entered into, unless an amount has been\nappropriated for the particular purpose and is available for that\npurpose or has been authorized to be borrowed pursuant to the local\nfinance law. Nothing in this subdivision shall prevent the making of a\ncontract or lease for a term exceeding one year when authorized by law\nnor shall anything in this subdivision require a fire district which has\nentered into a contract or lease for a term exceeding one year to pay\nduring the current fiscal year any amounts larger than those which\nbecome due and owing during that year under the terms of such lease or\ncontract.\n 3. Whenever during a fiscal year it shall appear probable to the fire\ndistrict treasurer that the moneys available for such year will be\ninsufficient to meet the amounts appropriated, he or she shall forthwith\nnotify the board of fire commissioners of such fact, stating the\nprobable amount of such deficiency. The treasurer may include his or her\nrecommendations as to the action which should be taken. The board of\nfire commissioners may reduce any appropriation or appropriations so as\nto prevent the making of expenditures in excess of moneys available. An\nappropriation shall not be reduced below the minimum amount required by\nlaw to be appropriated, nor shall an appropriation be reduced by more\nthan the balance therein less outstanding and unpaid claims chargeable\nto such appropriation.\n 4. The board of fire commissioners, during a fiscal year, may make\nadditional appropriations or increase existing appropriations. Moneys\ntherefor may be provided by transfer from the unexpended balance of an\nappropriation, from unappropriated unreserved fund balance, or\nunanticipated revenues, or by borrowing pursuant to the local finance\nlaw. For the purposes of this subdivision, unappropriated unreserved\nfund balance or unanticipated revenues shall be available for transfer\nonly to the extent that the total of all revenues recognized or\nreasonably expected to be recognized in the current fiscal year,\nincluding unappropriated unreserved fund balance, exceeds the total of\nall revenues as estimated in the budget, including appropriated fund\nbalance.\n 5. Notwithstanding the provisions of subdivision four of this section,\ngrants in aid from the state and federal governments, other gifts which\nare required to be expended for particular objects or purposes, and\ninsurance proceeds for the loss, theft, damage or destruction of real or\npersonal property, when proposed to be used or applied to repair or\nreplace such property, may be appropriated by the board of fire\ncommissioners at any time for such objects and purposes.\n