Are fire companies required to file additional financial information with OSC?
Other than any report required by Section 30-a of the General Municipal Law (receipts and disbursements of foreign fire insurance tax money), fire companies are not required to file additional information with OSC. However, a copy of the audit report in the form prescribed by OSC and certified by the accountant must be furnished to the fire company, and each municipal corporation with which the fire company contracts, within 180 days following the end of the fiscal year audited.