1. (a) under the control of the governing board of the political subdivision; or

2. (b) located in a fire protection district of the political subdivision and under contract with the governing board to provide service therein. Adoption of a defined benefit volunteer firefighter service award program requires the affirmative vote of at least 60 percent of the governing board of the political subdivision and the approval of a proposition at a referendum of the eligible voters of the political subdivision. Article 11-A requires the defined benefit volunteer firefighter service award programs to be either:

   1. (1) administered by the political subdivisions; or
   2. (2) centrally administered by the State Comptroller or by service providers retained by the Comptroller. The Comptroller is required and authorized to adopt rules and regulations for the programs administered by the State. The rules and regulations must include standards for the selection of service providers, the method and timing of payments required to be made by the sponsors, reporting requirements, matters relating to the preparation of a plan document, application procedures for transfer into the State-administered program, procedures and forms for the compilation and maintenance of the points accumulated by each volunteer firefighter, and any other matter relating to State-administered defined benefit volunteer firefighter service award programs. This Part contains the regulations governing such State-administered defined benefit volunteer firefighter service award programs.

Article 11-A of the General Municipal Law authorizes the establishment of defined benefit service award programs to provide municipally funded, pension-like benefits for volunteer firefighters. In general, defined benefit volunteer firefighter service award programs may be adopted by political subdivisions for the volunteer firefighters of volunteer fire companies or volunteer fire departments which are either: