New York regulations

Title 19 Part 425

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19 NYCRR 425.1 - Purpose

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Jun 6, 2026

Section 54-e of the State Finance Law, as enacted by Laws of 1978, chapter 741, provides for the State of New York to reimburse municipalities for their firefighting costs incurred while fighting a fire on property under the jurisdiction of the State of New York. This Part implements, that law and governs the application procedure and scope of coverage of the law.

19 NYCRR 425.2 - Definitions

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19 NYCRR 425.3 - Report of fire

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State Finance Law, section 54-e(2)(a), requires a municipality whose fire department has responded to a fire on property under the jurisdiction of the State of New York to submit a report to the Secretary of State within 30 days after such fire. Such report shall consist of the information as is required in Appendix 6 of this Title (

i.e.,

a basic field incident report, FRS-902F [ 1 / 76 ]) for such fire, which is made a part hereof, and a report of the firefighting costs incurred while fighting such a fire as provided for in section 425.4(c) and (d) of this Part.

19 NYCRR 425.4 - Submission of claim

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In making a claim, a municipality shall submit such information as is required in Appendix 6 of this Title (

i.e.,

the basic field incident report, FRS-902F [ 1 / 76 ]), which is made a part hereof, and the following additional information:

(a)evidence that the person submitting the claim is authorized to do so on behalf of an eligible municipality (such as a certified copy of a resolution of the governing body);
(b)name and address of the State agency or public benefit corporation having jurisdiction over the property on which the fire occurred;
(c)an itemized list of firefighting costs;
(d)if there is a claim for damaged or destroyed equipment, the following information shall be submitted:
(1)three independent estimates of the cost of repairs, except where repairs are available from only one source, in which case one estimate shall be submitted;
(2)a statement of the depreciated value of such equipment immediately preceding the fire and immediately subsequent to the damage or destruction, including the method used to calculate depreciation;
(e)any insurance reimbursement claimed, received or expected to be received;
(f)a copy of any mutual aid agreement(s), or any fire protection agreement between the claimant and the State of New York or any public benefit corporation;
(g)such other information or documentation as the Secretary of State considers relevant to those considerations to be made in determining the amount authorized for payment; and
(h)a signed and sworn statement by the authorized official that the information and documentation provided in support of the claim are true and accurate to the best of his knowledge and belief.

19 NYCRR 425.5 - Calls for assistance

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Expenses and losses incurred in responding to a call for assistance pursuant to section 209 of the General Municipal Law, to the extent that they constitute firefighting costs and are otherwise eligible, may be claimed only if reimbursement pursuant to subdivision 2, 3 or 4 of such section is not claimed. Proper amounts paid by a city, town (in relation to territory in the town located in a fire protection district, fire alarm district or territory in the town outside any village, fire district, fire protection district or fire alarm district), village or fire district, pursuant to subdivision 2, 3 or 4 of section 209 of the General Municipal Law, as a result of a call for assistance, may be claimed to the extent such payments are for firefighting costs and are otherwise eligible.

19 NYCRR 425.6 - Amended claims

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Any time prior to certification or denial of such claim by the Secretary of State, a municipality may submit additional information concerning its claim or amend its claim. An amended claim shall be treated for all purposes as a new claim.

19 NYCRR 425.7 - Reconsideration

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Any time prior to payment or denial of such claim, the Secretary of State or his designee may reconsider the determination of any claim upon the discovery of additional material evidence.

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