Opinion 96-1

BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district)
FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack Park)
MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State Comptroller approval in Adirondack fire district)
REAL PROPERTY -- Purchase (need for State Comptroller approval in Adirondack Park fire district)
STATE COMPTROLLER -- Approval by (for expenditure from capital reserve fund by fire district in Adirondack Park); (for issuance of obligations by fire district in Adirondack Park)

Opinion 95-32

MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the Comptroller's Office)
STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements)

Opinion 95-31

PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases)
POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming chief where prior chief declined salary increases)

Opinion 95-30

MUNICIPAL FUNDS -- Deposits and Investments (by public library)
LIBRARIES -- Investments (of moneys raised by taxes and gifts)

Opinion 95-29

IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority)
WATER DISTRICTS -- Dissolution (when assets are sold to a public authority)

Opinion 95-28

MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank)
LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- Pre-emption (investments)

Opinion 95-27

MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments)
SCHOOL DISTRICTS -- Powers and Duties (submission of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments)

Opinion 95-26

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to fire department headquarters); (investment of tax moneys by loan to fire department)

Opinion 95-25

CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of)
MUNICIPAL FUNDS -- State Aid (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities budget)
WORDS AND PHRASES -- "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget)

Opinion 95-24

CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund)
MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing)
SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund)

Opinion 95-23

CLAIMS -- Audit (officer's statement based on review of documentation)
TOWN BOARD -- Powers and Duties (permitting statement supporting voucher to be based on review of documentation)
TOWN COMPTROLLER -- Powers and Duties (permitting statement supporting voucher to be based on review of documentation)

Opinion 95-22

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment)

Opinion 95-21

IMPROVEMENT DISTRICTS -- Consolidation (procedures for)
SEWER DISTRICTS -- Consolidation (procedures for)

Opinion 95-20

FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief)
COURTS -- Surrogate's Court (filing fees for proceedings seeking multiple relief)

Opinion 95-19

BONDS AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid)
CITIES -- Powers and Duties (authority to issue bonds to prepay certain employer retirement contributions which were previously prepaid)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to prepay certain employer retirement contributions which were previously paid)
WORDS AND PHRASES -- "Outstanding" (for purposes of Local Finance Law, §11.00[a][85])

Opinion 95-18

CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery)
VILLAGES -- Powers and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery)
LOCAL LAWS -- Cemeteries (authorizing imposition of one-time maintenance fee in lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees (imposition of one-time maintenance fee in connection with operation of village-owned cemetery)

Opinion 95-17

IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration)
PERSONAL PROPERTY -- Disposition of (authority of town to transfer property to a district without consideration)
TOWNS -- Powers and Duties (authority of town to transfer property to a district without consideration)

Opinion 95-16

SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein)
WORDS AND PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1])

Opinion 95-15

LIBRARIES -- Taxes (authority of school district to charge public library with proportionate share of tax refund)
REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund)
SCHOOL DISTRICTS -- Library appropriation (authority to charge public library with proportionate share of tax refund)

Opinion 95-14

FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus)