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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
CLAIMS -- Compromise or settlement of (devaluation of real property located near solid waste facilities)
CONSTITUTIONAL LAW -- Gifts and Loans (application to public benefit corporation)
EMINENT DOMAIN -- Compensable Taking (claim for inverse condemnation arising out of property devaluation)
PUBLIC AUTHORITIES -- Powers and Duties (expenditures to compensate property owners for decrease in market value)
MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town)
CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract)
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); (procedure to make fire department recipient of tax moneys); (power to require treasurer to be bonded) -- Recipients (procedure to make fire department recipient of tax moneys payable to benevolent association) -- Treasurer's Powers (liability for tax moneys)
WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes)
COUNTIES -- Real Property (sale of unneeded real property without public bidding)
LOCAL LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215)
REAL PROPERTY -- Conveyances Generally (authority of county to supersede sale and lease provisions of County Law, §215) -- Sales (of unneeded county real property without public bidding)
CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest In Contract (library board member in contract with firm employing daughter)
FIRE PROTECTION AND PREVENTION -- Disability Benefits (entitlement of paid firefighters to salary increments or steps based on longevity and to holiday pay); (employment restrictions)
SEWERS AND SEWER SYSTEMS -- Contracts (to provide service outside town district)
SEWER DISTRICTS -- Contracts (between town and county districts); (to provide service outside district); (with village)
FIRE COMPANY -- Membership (right to be member of more than one company)
VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more than one company)
FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation)
FIRE PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive)
AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to collect from insurance companies)
FEES -- Collection of (ambulance service fees from insurance companies)
FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment)
FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company)
CONSTITUTIONAL LAW -- Gifts and Loans (authority of fire district to make gift to fire company)
CONFLICTS OF INTEREST -- Family Relationships (spouse of town supervisor serving as his or her bookkeeper or confidential secretary)
LOCAL LAWS -- Competitive Bidding (cannot expand exception under General Municipal Law, §103[8]) -- Preemption (competitive bidding procedures)
PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchases by other than municipal hospitals from group program under the Public Health Law)
OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for publication of notice of unredeemed land)
REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice)
ZONING AND PLANNING -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by town)
MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village)
REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection)
REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage district)
REFUSE AND GARBAGE DISTRICT -- Municipal Cooperation (town district collecting refuse for village)
REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as distinguished from installment purchases); (authority of municipal corporation to enter into installment purchase contract)
BONDS AND NOTES -- Certificates of Participation (as constituting indebtedness for purposes of the Constitution and Local Finance Law)
PUBLIC CONTRACTS -- Contracts Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental functions from not-for-profit corporation) -- Installment Purchase (authority for real property acquisition)
INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (construction of public facility for use by a municipal corporation in performance of its governmental functions)