These opinions represent the views of the Office of the State Comptroller at the time they were rendered. The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.

Opinion 2000-24
MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages)
POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages)
VILLAGES -- Police and Police Protection (joint service agreement between two non-contiguous villages)

Opinion 2000-23
POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional amount received by other than next ranking subordinate)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement to salary increase by police chief of additional amount received by other than next ranking subordinate)
WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m)

Opinion 2000-22
CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town agencies)

Opinion 2000-21
FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns)
TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district)

Opinion 2000-20
FIRE DISTRICTS -- Appropriations and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum)
HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum)

Opinion 2000-19
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association)

Opinion  2000-18
FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities performed under auspices of village fire department)
FIRE PROTECTION AND PREVENTION -- Villages (authority to transfer responsibility for service award program to joint fire district)
VILLAGES -- Fire Department and Fire Protection (authority to transfer responsibility for service award program to joint fire district) -- Powers and Duties (authority to transfer responsibility for service award program to joint fire district)
VOLUNTEER FIREFIGHTERS -- Service Award Programs (establishment by joint fire district); (authority for village to transfer responsibility for service award program to joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities performed under auspices of village fire department)

Opinion 2000-17
PUBLIC AUTHORITIES -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority)
PUBLIC CONTRACTS -- Award (by public authority for construction of town water system)
WATER IMPROVEMENTS -- Construction (letting of contracts by public authority for town water system)

Opinion 2000-16
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance)
WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special acts)

Opinion 2000-15
VOLUNTEER FIREFIGHTERS -- Eligibility (of out-of-state firefighter to volunteer on on-going basis)

Opinion 2000-14
COLLECTIVE BARGAINING AGREEMENTS -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program)
SCHOOL DISTRICTS -- Teachers (payments by school district into annuity program)

Opinion 2000-13
FIRE COMPANY -- Membership (eligibility to join second company)

Opinion 2000-12
CONFLICTS OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives)

Opinion 2000-11
PUBLIC OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (removal of deputy appointed by town board)
TOWN BOARD -- Powers and Duties (removal of deputy appointed by town board)

Opinion 2000-10
MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan)
REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with county debt and Urban Development Corporation loan)

Opinion 2000-9
INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program)
WORDS AND PHRASES -- Compensation (as including salary and certain other payments)

Opinion 2000-8
CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services (county health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county)
HEALTH AND HEALTH SERVICES -- Contracts for (home health care services)

Opinion 2000-7
CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as officer and stockholder of company contracting with fire district) -- Maintenance Contracts (fire commissioner who is secretary/treasurer and stockholder of company performing snow removal and lawn maintenance) -- Exceptions (abstension and competitive bidding not exceptions); (limited exception for municipalities in counties having a population of 200,000 or less)

Opinion 2000-6
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund)

Opinion 2000-5
MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) 

Opinion 2000-4
COLLECTIVE BARGAINING AGREEMENTS -- Termination Pay (installment payments of)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (installment payment of termination pay) -- Termination Pay (installment payments)

Opinion 2000-3
IMPROVEMENT DISTRICTS -- Establishment (filing town special district final orders with State Comptroller)
STATE COMPTROLLER -- Powers and Duties (filing town special district final orders)
TOWN CLERK -- Powers and Duties (filing town special district final orders with State Comptroller)

Opinion 2000-2
LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and performing arts)
MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, graphic, dramatic and performing arts)
PARKS AND RECREATION -- Recreation Programs (promotion of literary, graphic, dramatic and performing arts)
VILLAGES -- Powers and Duties (promotion of literary, graphic, dramatic and performing arts)

Opinion 2000-1
CLAIMS -- Payment (of police officers' legal fees as moral obligation)
LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees)
MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay police officers' legal fees)
POLICE AND POLICE PROTECTION -- Compensation (authority to pay legal fees)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay police officers' legal fees) -- Legal Expenses (authority to pay police officers' legal fees)
VILLAGES -- Powers and Duties (authority to pay police officers' legal fees)

Opinion 99-16
INDEPENDENT CONTRACTORS -- Defense and Indemnification (indemnification of custodial bank)
MUNICIPAL CORPORATIONS -- Powers and Duties (authority to indemnify custodial bank)
MUNICIPAL FUNDS -- Deposits and Investments (authority to indemnify custodial bank)
PUBLIC CONTRACTS -- Terms and Conditions (indemnification provision in custodial bank agreement)
TOWNS -- Powers and Duties (authority to indemnify custodial bank)

Opinion 99-15
LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption)
REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or sewer system)
SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by water or sewer system)
VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not served by water or sewer system)
WATER SUPPLY AND DISTRIBUTION -- Financing of (authority to provide real property tax exemptions when property not served by water or sewer system)

Opinion 99-14
PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC CONTRACTS -- Contracts Requiring Bidding (removal and retention by the contractor of underground tanks constitutes a contract for public work) -- Bidding Monetary Threshold (exchange of removed underground tanks constitutes indirect expenditure)

Opinion 99-13
FEES -- Classification (based on whether structure is unheated and seasonal) -- Rates (requirements for building permit fees)

Opinion 99-12
SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend)
WATER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend)

Opinion 99-11
BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations)
CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee)
MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of long-time service - framed municipal bond)
PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring employee)

Opinion 99-10
PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts)
WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts)
BONDS AND NOTES -- Periods of Probable Usefulness (as distinguished from "expected useful life")

Opinion 99-9
CITIES -- Powers and Duties (authority to pay for continuing legal education tuition for city attorney)
MUNICIPAL FUNDS -- Appropriations and Expenditures (miscellaneous expenses - continuing legal education tuition for municipal attorney)
PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (continuing legal education tuition for municipal attorney) -- Compensation (continuing legal education tuition for municipal attorney)
LOCAL LAWS -- Compensation (continuing legal education tuition for municipal attorney)

Opinion 99-8
FEES -- Imposition of (for a subscription to minutes of board meetings)
LOCAL LAWS -- Fees (imposition of by town for subscription to minutes of board meetings)
PUBLIC MEETINGS -- Minutes (imposition of fees by town for subscription to minutes of board meetings)
TOWNS -- Fees (imposition of a fee for subscription to minutes of board meetings)

Opinion 99-7
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient)

Opinion 99-6
BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid paid on transition assessments) -- Tax Anticipation Notes (issuance in anticipation of payments in lieu of taxes)
SCHOOL DISTRICTS -- Finances (issuance of revenue anticipation notes or tax anticipation notes in anticipation of payments in lieu of taxes); (issuance of revenue anticipation notes in anticipation of State aid paid on transition assessments)

Opinion 99-5
LIBRARIES -- Contracts (by school district with cooperative library system)
SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract with cooperative library system)

Opinion 99-4
INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to make a gift of moneys to town); (expenditure of IDA moneys to improve municipal facilities); (authority to utilize agents, employees and facilities of town)
WORDS AND PHRASES -- "Dispose of" (meaning of for purposes of General Municipal Law, §858[3]); (as including conveyance without consideration)

Opinion 99-3
FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated charitable organization as memorial in honor of deceased firefighter)

Opinion 99-2
PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding)
STREETS AND HIGHWAYS -- Improvements (construction performed by municipal employees as exception to competitive bidding)

Opinion 99-1
VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable right to a service award)