N.Y. Comp. Codes R. & Regs. tit. 2 § 155.3
Prior to consideration of a resolution authorizing adoption of a State-administered defined benefit volunteer firefighter service award program, or the transfer of a locally-administered defined benefit volunteer firefighter program to State administration, the governing board of a political subdivision shall obtain from the program actuary an estimate of the annual cost of the State-administered defined benefit volunteer firefighter service award program. In making such estimate, the program actuary shall calculate each separate component of the total estimated cost of a proposed State-administered defined benefit volunteer firefighter service award program. In the case of a transfer of a locally-administered defined benefit volunteer firefighter service award program to State administration, the program actuary shall also estimate the additional amount, if any, determined by the administrator to be necessary to fully fund all existing obligations of such program, up to and including contributions for credit for a year of firefighting service performed during the calendar year immediately preceding the year in which State administration is anticipated to commence and unfunded prior service costs. To enable the program actuary to make such estimates, the sponsor and each volunteer fire company or volunteer fire department having members who are potential participants in the State-administered defined benefit volunteer firefighter service award program shall provide to the program actuary such information as the program actuary may require, and the program actuary may rely upon such information in making such estimates. The program actuary shall make such estimates using the actuarial methodology and assumptions that would be used to calculate the contributions payable by the sponsor pursuant to section 155.9 of this Part. Before beginning to make such estimates, the program actuary shall disclose to the governing board in writing the fee for preparing such estimates. The fee for preparing the estimates shall not exceed the amount which the program actuary is permitted to charge for such service pursuant to an agreement between the program actuary and the Comptroller. The cost of such estimates shall be a charge against the sponsor.
N.Y. Comp. Codes R. & Regs. Tit. 2 § 155.3