Establishes the volunteer fire departments capital fund; appropriation

This bill creates a $100 million capital fund specifically for volunteer fire departments, administered by the Office of Fire Prevention and Control. It appropriates state funds to provide grants for capital projects like equipment, facility upgrades, or vehicle purchases - directly benefiting volunteer fire departments across New York. The fund requires written grant agreements, quarterly reporting on fund usage, and strict rules for how money can be spent. All monies are held in trust by the office, invested per comptroller guidelines, and must be used solely for approved capital improvements.