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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish); (use of entire proceeds to retire debt even when part of improvement sold)
COUNTIES -- Powers and Duties (deposit and investment of E911 surcharge moneys)
MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of interest on investment of E911 surcharge moneys); (of E911 surcharge moneys)
PUBLIC CONTRACTS -- Bidding Monetary Threshold (computation of for various items used at youth center)
GENERAL MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village youth center need not be aggregated with each other for the purpose of determining whether the competitive bidding monetary threshold will be exceeded.
AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad)
EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service)
POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to General Municipal Law, §207-m)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m)
PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession of State statutes governing contracting process)
STREETS AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town board's policies and procedures)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (necessity to obtain prior town board approval for purchases); (purchases governed by town board's policies and procedures)
TOWN BOARD -- Powers and Duties (authority to require prior board approval in procurement policies and procedures)
CONSTITUTIONAL LAW -- Gifts and Loans (use of municipal employees and equipment on private property pursuant to contract)
PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract)
TOWNS -- Powers and Duties (authority to use employees and equipment on private property pursuant to contract)
FIRE DISTRICTS -- Appropriations and Expenditures (to repair thoroughfares within the district)
STREETS AND HIGHWAYS -- Repairs (by fire district)
COUNTIES -- Powers and Duties (imposition of fees at county landfill)
FEES -- Rates (authority to impose fees to produce revenue for general purposes)
LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees to produce revenue for general purposes)
ELECTIONS -- Improvement Districts (eligibility to vote)
IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote)
SEWER DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote)
WATER DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote)
FIRE CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure for filling in village)
VILLAGE BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief)
FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller)
FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain approval of the State Comptroller)
STATE COMPTROLLER -- Powers and Duties (approval of extension of fire district)
COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 system on a part-county basis)
REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property)
RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property)
FINES AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and surcharges)
PARKING AND TRAFFIC REGULATIONS -- Mandatory Surcharges (partial payment of parking fines and surcharges)
MUNICIPAL FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures to fund contract with chamber of commerce)
PARK DISTRICTS -- Powers and Duties (expenditures for promotional services)
LOCAL LAWS -- Pre-emption (special district matters)
PUBLIC CONTRACTS -- Professional Services (promotional and publicity services); (procedures for obtaining) -- Contracts Not Requiring Bidding (promotional and publicity services); (procedures for obtaining)
REAL PROPERTY -- Purchase (of historically significant property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society)
ADVERTISING -- Municipal Advertising (no authority to sell in newsletter)
VILLAGES -- Powers and Duties (publication of informational newsletter)
CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner)
POLICE AND POLICE PROTECTION -- Police Commissioner (applicability of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual filling vacancy in office of police commissioner)