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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 -- Permissible uses (financing non-federal share of federally-aided city bridge project) -- Proceeds (payment to State Comptroller)
STREETS AND HIGHWAYS -- Improvements (issuance of obligations to finance non-federal share of federally-aided city bridge project)
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's business)
WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer firemen's benevolent associations)
CONFLICTS OF INTEREST -- Family Relationships (spouse of town highway department clerk repairing highway equipment) -- Powers and Duties (checking accuracy of invoices prior to approval by town officer)
CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration)
REAL PROPERTY -- License (authority of school district to grant)
SCHOOL DISTRICTS -- Powers and Duties (authority to grant license)
FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for firefighters)
CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as creditor of planning board chairman) -- Interest in Contract (contracts of creditors)
PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman)
ZONING AND PLANNING -- Planning Boards (consulting engineer as creditor of planning board chairman)
FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone)
FIRE HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and current year under hydrant contract)
PUBLIC CONTRACTS -- Retained Percentages (collection of interest on securities deposited in lieu of); (mandatory nature of withdrawal provisions); (procedure for withdrawal upon deposit of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of participation for); (types of securities which may be substituted for)
PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts)
CONFLICTS OF INTEREST -- Purchases and Sales (town councilman who resides with president and owner of hardware store)
REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to use)
CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library)
FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan)
BAIL MONEYS -- Fees (1% fee to fund an approved county alternatives to incarceration service plan)
STATE COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority)
MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining conflicts of interest)
CONFLICTS OF INTEREST -- Disclosure of Interest (authority of State Comptroller to request information for the purpose of determining conflicts of interest)
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member of association to receive benefits); (use of money for retirement and death benefits)
REFERENDUM -- Advisory (site plan approval)
LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor)
MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor)
PUBLIC AUTHORITIES -- Termination (requirement that there be no outstanding liabilities)
WORDS AND PHRASES -- "Liabilities" (as including accounts payable and contractual obligations for purposes of termination of a public authority)
BONDS AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness)
WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not included as) -- "Net Revenues" (depreciation not deducted from gross revenues to calculate)
LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village)
TAXES -- Occupancy Tax (authority of village to impose on renters of real property) -- Income Tax (authority of village to impose on rents paid by tenants of real property within the village)
TOWN BOARD -- Compensation (additional compensation for additional assigned duties); (additional compensation if also serve as deputy supervisor) -- Powers and Duties (appointment of board member as deputy supervisor)
SUPERINTENDENT OF HIGHWAYS -- Compensation (additional compensation for performing services for special district)
TOWN ASSESSOR -- Compensation (additional compensation for chairman of board of assessors)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for various town officers)
LOCAL LAWS -- Compensation (necessity for local law when paying additional compensation to town board members and highway superintendents)