Legal Opinions
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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.
To obtain a a copy legal opinion rendered before 1988, fill out the online request form. For information, call 518-474-5586.
BONDS AND NOTES -- Proceeds (use of excess)
MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond proceeds)
INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank)
MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered savings bank)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of police department)
POLICE AND POLICE PROTECTION -- Police Chief (entitlement of temporary or provisional head of police department to salary increase pursuant to General Municipal Law, §207-m)
CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial grounds)
TOWN BOARD -- Powers and Duties (erection of fences around certain cemeteries and burial grounds)
TOWNS -- Powers and Duties (erection of fences around certain cemeteries and burial grounds); (to maintain cemetery)
WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291)
FIRE COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners)
VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners); (service credit for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in less than the minimum number of calls)
COUNTIES -- Powers and Duties (use of forfeiture moneys)
COUNTY TREASURER -- Powers and Duties (custody of forfeiture moneys)
DISTRICT ATTORNEY -- Powers and Duties (remittance of forfeiture moneys)
MUNICIPAL FUNDS -- Forfeiture Moneys (use of)
POLICE AND POLICE PROTECTION -- Police Department (remittance of forfeiture moneys)
IMPROVEMENT DISTRICTS -- Commissioners (as "governing body" of district); (authority to enter into a municipal cooperation agreement)
MUNICIPAL COOPERATION -- Procedures (authority of district governed by separate commissioners to participate)
FINES AND PENALTIES -- Disposition (fines and penalties imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller (fines and penalties imposed and collected by a town justice with respect to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations (disposition of fines and penalties with respect to violations of a suburban town's speed limits and traffic control signals)
COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency communication system)
COUNTIES -- Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct)
PUBLIC OFFICERS AND EMPLOYEES -- Liability (investigation of possibility of civil liability arising from alleged criminal conduct)
SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same tax)
FEES -- Exemption from (housing authority)
PUBLIC HOUSING AUTHORITIES -- Fees (exemption from cable television franchise fees)
COMMUNITY DEVELOPMENT AGENCIES -- Officers and Employees (municipality's responsibility to pay health care costs)
INSURANCE -- Health Insurance (municipality's responsibility to pay health care cost of urban renewal agency employees)
MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits)
VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire department)
GENERAL MUNICIPAL LAW, §§215(1), 217(a): "Retired" members of a fire department may not participate in a service award program unless they are subject to being called to duty under the department's rules and regulations.
FIRE PROTECTION AND PREVENTION -- Villages (continuation of service award program if fire department ceases to provide service outside village or if fire department is dissolved); (authority to transfer responsibility for service award program to fire company)
VOLUNTEER FIREFIGHTERS -- Service Award Program (continuation if village fire department ceases to provide service outside village or if fire department is dissolved); (authority for village to transfer responsibilities to fire company)
COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of)
PUBLIC OFFICERS AND EMPLOYEES -- Vacations (annual cash payment in lieu of)
COUNTY CLERK -- Fees (amount of index fees remitted to State)
FEES -- Court Fees (amount of index fees remitted to State)
FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption From (when municipal attorney represents a presentment agency or an indigent spouse in appeals from Family Court order)
COUNTIES -- Powers and Duties (authority to pay expenses associated with advance planning undertaken for existing or proposed district or extension)
SEWER DISTRICTS -- Powers and Duties (duty to reimburse county general fund for costs associated with advance planning to study feasibility of county-wide wastewater treatment)
STREETS AND HIGHWAYS -- Improvements (assessments against non-fronting owners)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners)