Elections of fire commissioners will be held in all of Long Island's 126 fire districts Tuesday, with about 40 percent of those districts having contested races.

State law requires that all fire districts hold votes on the second Tuesday of December, but opening and closing times of polls are determined by individual districts. Information on poll times and locations usually can be found on the district's website, or - as required by law - the appropriate town website.

The fire commissioner's role is important as commissioners are responsible for district finances; expenditures in the Island's fire districts average $2.5 million. Voters do not have a direct say in approving budgets, as they do in school elections.

Not all fire departments are run by fire districts. Some are village or city departments in which the council and/or mayor decides on spending. Some are incorporated departments, which contract to towns, villages and other municipalities. Those departments do not have commissioners, and there are no elections.

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