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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 2006-11
CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions (remuneration and duties exception)
Opinion 2006-10
IMPROVEMENT DISTRICTS -- Expenses (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district property)
MUNICIPAL FUNDS -- Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the investment of general fund, town-wide and town outside village monies); (crediting proceeds from the lease of town and special district property) -- Deposits and Investments (crediting interest earned on the investment of general fund, town-wide and town outside village monies) -- Part-Town Charges (expense of broadcasting meetings of the planning board and zoning board of appeals); (salary of registrar of vital statistics) -- Town Charges (salary of town engineer generally)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary of registrar of vital statistics); (town engineer)
WATER IMPROVEMENTS -- Real Property (proceeds from the lease of)
ZONING AND PLANNING -- Expenses (broadcasting meetings of the planning board and zoning board of appeals)
Opinion 2006-9
REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county)
SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county)
Opinion 2006-8
MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for lump sum “retirement awards”)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (use of employee benefit accrued liability reserve fund for lump sum “retirement awards”)
Opinion 2006-7
AMBULANCE DISTRICTS -- Contracts (exchange of unneeded ambulance as consideration under contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to purchase vehicles)
AMBULANCE SERVICE -- Contract (exchange of unneeded ambulance as consideration under contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to purchase vehicles)
IMPROVEMENT DISTRICTS -- Property (exchange of unneeded personal property as consideration under contract)
PERSONAL PROPERTY -- Disposition (exchange of unneeded personal property as consideration under contract)
Opinion 2006-6
PUBLIC OFFICERS AND EMPLOYEES -- Leave Time Generally (authority to provide leave of absence to elected official)
TOWN BOARD -- Powers and Duties (authority to provide leave of absence to town supervisor)
TOWNS -- Powers and Duties (authority to provide leave of absence to town supervisor)
TOWN SUPERVISOR -- Compensation (leave of absence)
Opinion 2006-5
LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements (mid-term salary decrease for elected town officers)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (mid-term decrease for elected town officers)
TOWN BOARD -- Powers and Duties (mid-term salary decrease for elected officers by local law subject to mandatory referendum)
Opinion 2006-4
MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal home loan bank)
Opinion 2006-3
FEES -- Franchise Fees (fund to which town cable television franchise fees are credited)
MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited)
REAL PROPERTY -- Franchise (fund to which town cable television franchise fees are credited)
Opinion 2006-2
IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures when increase in maximum amount to be expended is funded by private contribution)
WATER DISTRICTS -- Establishment (procedures when increase in maximum amount to be expended is funded by private contribution)
Opinion 2006-1
CLAIMS -- Payments (of compensation prior to completion of payroll period)
LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law)
MUNICIPAL FUNDS -- Payrolls (requirement to certify as prerequisite to payment)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of prior to completion of payroll period)
Opinion 2005-9
SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members)
Opinion 2005-8
AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess of cost)
CITIES -- Fees (for ambulance service)
FEES -- Rates (for ambulance service)
Opinion 2005-7
WATER DISTRICTS -- Water Supply (service to users located outside a water district)
WATER RENTS -- Collection (by bank or trust company)
WATER SUPPLY AND DISTRIBUTION -- Water Supply (service to users located outside a water district)
Opinion 2005-6
CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization)
MUNICIPAL FUNDS -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”)
POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town to provide a program on the prevention of teen “bullying”)
TOWNS -- Powers and Duties (authority to conduct a town program at a parochial school on the prevention of teen “bullying”)
Opinion 2005-5
POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is increased)
Opinion 2005-4
SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum)
REFERENDUM -- Permissive (procedures for when a BOCES transfers money into an employee benefit accrued liability reserve fund)
MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) -- Employee Benefit Accrued Liability Reserve Funds (referendum requirement for transfer from unemployment insurance reserve fund)
Opinion 2005-3
PARKING FACILITIES -- Construction of (by school district)
REAL PROPERTY -- Sale (leaseback of occupied building by school district)
SCHOOL DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of occupied building)
Opinion 2005-2
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles)
Opinion 2005-1
AMBULANCE SERVICE -- Fees (retention of by service provider)
CONSTITUTIONAL LAW -- Gifts and Loans (collection of unpaid ambulance fees)