N.Y. Comp. Codes R. & Regs. tit. 2, § 155.14 – Notice of amendment or termination.

(a) Within 30 days after the amendment of any of the terms of a State-administered defined benefit volunteer firefighter service award program as set forth in the adoption or transfer agreement, or the termination of the sponsor's participation in a State-administered defined benefit volunteer firefighter service award program, the chief executive officer of the sponsor shall file with the Comptroller in Albany, New York, two copies of a verified notice of amendment or notice of termination which shall contain the following:
1. (1) a statement of the date on which the governing board of the sponsor approved the resolution authorizing the amendment or termination of the State-administered defined benefit volunteer firefighter service award program and the vote thereon, and a certified copy of the resolution;
2. (2) in the case of termination, or if the amendment requires submission of a proposition to the electors of the sponsor, a statement of the date on which the electors approved the proposition authorizing the amendment or termination and the vote thereon, and a certified copy of the proposition; and
3. (3) an opinion of legal counsel which shall:
  1. (i) be addressed to the sponsor;
  2. (ii) expressly provide that the administrator may rely thereon;
  3. (iii) state that in his or her capacity as legal counsel to the sponsor, he or she has examined originals or true and complete copies of those records, documents and other instruments necessary to render his or her opinion, including, but not limited to: the provisions of article 11-A of the General Municipal Law and such other statutes as may be relevant; the resolution of the governing board of the sponsor authorizing the amendment or termination of the program; proof that the program actuary calculated the estimated annual cost of the amended program including administration costs or the additional costs, if any, of terminating a program; proof of any posting and publication of required notice and the certificate certifying the result of the vote on the proposition authorizing the amendment or termination of the program; and
  4. (iv) express his or her opinion that the sponsor has undertaken all actions and proceedings required by law to amend or terminate the program.
(b) Upon receipt of a notice of amendment or a notice of termination, the Office of the State Comptroller shall forward one copy thereof to the administrator and one copy to the program actuary. Within 30 days after the receipt of a notice of amendment or a notice of termination, the administrator shall send to the chief executive officer of the sponsor two copies of an amended adoption or transfer agreement. The sponsor's legal counsel shall review such adoption or transfer agreement for consistency with the resolution of the sponsor's governing body authorizing the amendment and, if applicable, the proposition submitted to electors authorizing the amendment. The chief executive officer shall then execute, retain, file, and provide a copy of the amended adoption or transfer agreement to each volunteer fire company or volunteer fire department, in the same manner as the original adoption or transfer agreement.