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Local Government and School Accountability

Required Reporting: Foreign Fire Insurance Report Filing

General Municipal Law §30-a requires fire company, fire department, and benevolent association treasurers who receive and use foreign fire insurance tax proceeds (commonly referred to as two percent tax money), distributed pursuant to §§9104 and 9105 of the Insurance Law, to file an annual report of the receipts, expenditures and balances relating to such monies. Questions relating to the NYS Insurance Department's distribution of foreign fire tax monies should be directed to their Bureau of Taxes and Accounts via email at: firetax@ins.state.ny.us. For assistance with the completion of the annual report form, please call our office at 1-855-478-5472 or (518) 408-4934.