N.Y. Comp. Codes R. & Regs. tit. 2, § 155.12 – Program amendment.

(a) Once a State-administered defined benefit volunteer firefighter service award program has been adopted, the sponsor may amend the program in the manner provided by section 216 or 216-a of the General Municipal Law. All amendments to a State-administered defined benefit volunteer firefighter service award program shall take effect on January 1st next succeeding the completion of the process of adopting the amendment provided by section 216 or 216-a.
(b) The resolution authorizing the adoption of an amendment to a State-administered defined benefit volunteer firefighter service award program shall include:
1. (1) the name of each volunteer fire company or volunteer fire department having volunteer firefighters who are participants in the State-administered defined benefit volunteer firefighter service award program;
2. (2) a description of the amendment;
3. (3) except in the case of a change to the activities for which points shall be granted toward a year of firefighting service credit, a statement of the effect, if any, as determined by the program actuary, that the amendment would have on the annual cost of the State-administered defined benefit volunteer firefighter service award program including a statement of the current and estimated future annual cost of the State-administered defined benefit volunteer firefighter service award program.
4. (4) except in a case of a change to the activities for which points shall be granted toward a year of firefighting service, the date on which the proposition authorizing the adoption of the amendment shall be submitted to referendum.
(c) The proposition authorizing adoption of an amendment to a State-administered defined benefit volunteer firefighter service award program shall identify the State-administered defined benefit volunteer firefighter service award program and shall include:
1. (1) a brief description of the amendment;
2. (2) an estimate of the effect, if any, as determined by the program actuary, that the amendment would have on the annual cost of the State-administered defined benefit volunteer firefighter service award program, including the current and estimated future annual cost of the State-administered defined benefit volunteer firefighter service award program; and
3. (3) in the case of a service award program for a special fire company or department, the portion of any change in the estimated annual cost of the State-administered defined benefit volunteer firefighter service award program to be borne by one or more other political subdivisions.
(d) In computing the amount of a service award, an amendment changing the State-administered defined benefit volunteer firefighter service award program benefit amount shall be applied only to the service awards payable to participants who earn at least one year of firefighting service credit for activities performed on and after the effective date of such amendment.