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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 2004-9
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to agreements under Public Health Law)

Opinion 2004-8
INSURANCE -- Health Insurance (reserve fund for)
LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits)

Opinion 2004-7
LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll)
REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (enforcement of delinquent water user fees against outside users with)
WATER RENTS -- Enforcement (of delinquent outside users by inclusion on tax roll)
WATER SUPPLY AND DISTRIBUTION -- Water Supply (enforcement of delinquent charges against outside users)

Opinion 2004-6
HISTORIC PRESERVATION -- Contracts (by village with historical society)
PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building)

Opinion 2004-5
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters)

Opinion 2004-4
CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school district)

Opinion 2004-3
CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing)
CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing)
FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees)
MUNICIPAL FUNDS -- Appropriations and Expenditures (exclusion from tax limit of capital appropriations financed with non-property tax revenues)
WATER RENTS -- Tax Limits (exclusion for capital appropriations financed with water rents)

Opinion 2004-2
CONFLICT OF INTEREST -- Family Relationships (spouse of town board member as lessor of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real property to gravel vendor) -- Leases (by spouse of town board member to gravel vendor) -- Purchase and Sales (purchase of gravel from vendor leasing real property from spouse of board member)

Opinion 2004-1
AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad)
FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad)

Opinion 2003-7
PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies)
ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility studies)

Opinion 2003-6
MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department)
POLICE AND POLICE PROTECTION -- Financing (raising costs for town police department in town that includes village with its own police department) -- Police Department (raising costs in town that includes village with its own police department)

Opinion 2003-5
PAID FIREFIGHTERS -- Death Benefits (line-of-duty presumption)
PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty presumption for paid firefighter)

Opinion 2003-4
FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads)
RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads)

Opinion 2003-3
FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan)

Opinion 2003-2
FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village)
MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village)
TOWNS -- Powers and Duties (authority to form joint fire district in coterminous town/village)
VILLAGES -- Powers and Duties (authority to form joint fire district in coterminous town/village)

Opinion 2003-1
IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district)
WATER DISTRICTS -- Extension (cost charged only against properties in extension)