N.Y. Town Law Section 177
Powers and duties of fire district treasurer

The fire district treasurer shall be the fiscal officer of the fire district and shall receive and have the custody of the funds of the district and shall disburse the same for the purposes herein authorized when so ordered by resolution of the board of fire commissioners, except that no such resolution of the board of fire commissioners shall be required for the payment of fixed salaries, compensation for services of officers or employees regularly engaged by the fire district at agreed wages by the hour, day, week, month or year unless so required by resolution of the board of fire commissioners adopted at the organization meeting in the month of January, the principal of or interest on obligations issued by the fire district, fixed amounts becoming due on lawful contracts for the purchase of water for fire protection, and amounts which the fire district may be required to pay to the state and local employees’ retirement system on account of contributions for past and current services of firefighters. All such disbursements shall be made by check payable to the order of the person or persons entitled thereto. The fire district treasurer shall also be responsible for filing any paperwork necessary to obtain permits or secure any refunds provided pursuant to Public Authorities Law § 378-A (Emergency service permits)section three hundred seventy-eight-a of the public authorities law. The board of fire commissioners shall designate in the manner provided by General Municipal Law § 10 (Deposits of public money)section ten of the general municipal law the depositaries in which the fire district treasurer shall, within ten days, deposit and secure all moneys coming into his or her hands by virtue of his or her office. At the annual organization meeting of the board of fire commissioners of a fire district the fire district treasurer shall account with the board of fire commissioners for all moneys received and disbursed by him during the preceding fiscal year and shall produce all books, records, receipts, orders, vouchers and cancelled checks or check images as authorized by General Municipal Law § 99-B (Receipts for money received)section ninety-nine-b of the general municipal law respecting the same. At such meeting the fire district treasurer shall file with the board of fire commissioners a statement in writing showing his receipts and disbursements for the preceding fiscal year, which statement shall be in detail and shall be entered in the minutes of the meeting by the fire district secretary, except that the fire district treasurer, if authorized by the board of fire commissioners at a meeting held prior to the annual organization meeting, may within sixty days after the end of the fiscal year, submit to the said board a copy of the annual report required by General Municipal Law § 30 (Reports)section thirty of the general municipal law, in lieu of such statement, in which case the fire district treasurer shall account for all moneys received and disbursed by him during the preceding fiscal year, and shall produce all books, records, receipts, orders, vouchers and cancelled checks or check images as authorized by General Municipal Law § 99-B (Receipts for money received)section ninety-nine-b of the general municipal law respecting the same, at the meeting of the board of fire commissioners at which the said annual report is submitted or at the next meeting held subsequent to the submission of the report if not submitted at a meeting of the board, in lieu of producing such records at the annual organization meeting. Such authorization shall remain in effect from year to year until rescinded by the board of fire commissioners. The annual report shall be entered in the minutes of the meeting by the fire district secretary. The board of fire commissioners may require the fire district treasurer to submit to the board of fire commissioners at any time for examination his books, records, receipts, orders, vouchers and cancelled checks or check images as authorized by General Municipal Law § 99-B (Receipts for money received)section ninety-nine-b of the general municipal law.

Source: Section 177 — Powers and duties of fire district treasurer, https://www.­nysenate.­gov/legislation/laws/TWN/177 (updated Jan. 11, 2019; accessed Oct. 25, 2025).

170
Establishment and extension of fire, fire alarm and fire protection districts 171
Petition and hearing 172–A
Alteration of boundaries of fire districts 172–C
Alteration of boundaries of fire protection district 172–E
Change of name of fire district 172–F
Resolution and hearing for diminution of fire district boundaries 172–G
Filing of determination 173
Filing of determination 174
Fire district officers 175
Election of fire district officers 175–A
Registration for voters 175–B
Absentee ballots for fire district elections 175–C
Notice of hearings and elections 176
Powers and duties of fire district commissioners 176–A
Duties of chief and assistant chiefs of fire department of fire district 176–B
Volunteer members of fire district fire companies 176–C
Removal of fire commissioners 176–D
Funding of fire districts 176–E
Training requirements for fire commissioners 177
Powers and duties of fire district treasurer 177–B
Powers and duties of deputy fire district treasurers 177–C
Powers and duties of the director of purchasing 178
Powers and duties of fire district secretary 178–A
Expenses incurred in attending town and county officers training school 178–B
Expenses of the association of fire districts of the state of New York 178–C
Expenses of fire district officers, officials and employees 178–D
Costs, expenses and damages a fire district charge in certain cases 179
Special district elections to vote upon appropriations 180
Actions and proceedings against fire districts 181
Annual budget and levy of taxes 181–A
Budgetary controls 181–B
Independent audit of fire districts 182
Effect of incorporation of village or city including lands within a fire district 183
Fire alarm districts 184
Fire protection districts 184–A
Contract for water supply outside of fire districts 184–C
Water supply outside of fire districts 186
Savings clause 187
Exclusion of a fire district from a water supply district 188
Use of surplus town moneys for purchase of fire apparatus for use in town fire districts 189
Fire inspection of property in contract areas
Green check means up to date. Up to date

Verified:
Oct. 25, 2025

Last modified:
Jan. 11, 2019

§ 177. Powers & duties of fire district treasurer's source at nysenate​.gov

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