This bulletin provides guidance on amendments to General Municipal Law (GML) Section 209-b, which authorizes authorities having control of fire departments and fire companies (i.e. cities, villages, towns or fire districts) that provide emergency and general ambulance services (services) to charge fees for certain emergency and ambulance services. This bulletin includes accounting guidance as well as general internal controls and best practices that should be considered when implementing billing for these services in accordance with the amended law.