The rec league I worked in, all umpires/referees were employees of the league and we were required to be current on all of our CPR/first aid training as well as the site supervisors for each night of games (who were usually off duty refs). Our duties called for us to assist in first aid when players got injured, help sign in players, and even hand out trophies after championship games.
For other leagues where I wasn't required to maintain first aid currency, I just exercise good common sense. If it's life threatening, obviously help out, if it's major, try our best to shield the player from further injury, and get play stopped as quickly as we can to let the player receive help, etc. For hot summer days, I'm quite lenient on players calling time to get a drink of water, no need for heat stroke to happen on the field. If bad blood is simmering between the teams, I try my best to get them to cool it before a fight breaks out...
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