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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
FIRE COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities)
REFERENDUM -- Mandatory (local law increasing term of office of city engineer)
LOCAL LAWS -- Referendum Requirements (curtailing powers of elective officers subject to mandatory referendum)
WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as meaning ad valorem levies)
TOWNS -- Powers and Duties (tort liability in connection with park district)
PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch 574) -- Powers and Duties (pursuant to Laws of 1924, ch 574)
LOCAL LAWS -- Procedural Requirements (mandatory referendum - curtailing powers of city board of estimate)
MUNICIPAL FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class)
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items)
CITIES -- City Council (authority to increase budget items) -- Powers and Duties (supersession of Second Class Cities Law)
CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district bonds and payment of principal and interest on bonds)
AMBULANCE DISTRICTS -- Contracts (authority to contract with village fire department)
AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency and general service)
FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of)
FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire department other than the one providing fire protection)
TOWNS -- Ambulance Service (authority to contract to receive ambulance service)
VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village)
PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration contract) -- Purchase Through County or State (no similar exception for federal General Services Administration contracts)
LOCAL LAWS -- Preemption (competitive bidding procedures)
BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village)
CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village)
TOWNS -- Coterminous Town-Village (authority of town to issue debt after incorporation of coterminous village)
VILLAGES -- Incorporation (assumption of outstanding debt of coterminous town)
FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration)
VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration)
CONSTITUTIONAL LAW -- Gifts and Loans (transfer by village of firefighting equipment to joint fire district without consideration)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (control of highway equipment)
TOWN BOARD -- Powers and Duties (management, custody and control of town property)
STATE COMPTROLLER -- Powers and Duties (public corporations -- scope of audit authority); (OTB's -- scope of audit authority)
OFF-TRACK BETTING CORPORATIONS -- 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)
LOCAL LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption (competitive bidding procedures)
MUNICIPAL COOPERATION -- Competitive Bidding (cooperative bidding for public work)
PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for public work)
PARK DISTRICTS -- Increase or Improvement of Facilities (referendum not required)
IMPROVEMENT DISTRICTS -- Increase or Improvement of Facilities (referendum not required) -- Procedural Requirements (referendum requirements)
BONDS AND NOTES -- Referendum Requirements (bond resolution for park district)
REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district)
LIBRARIES -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens)
MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for senior citizens)
VOLUNTEERS -- Compensation (authority to hold recognition dinners or give awards to volunteers)
PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically unable to perform the duties of office)
SUPERINTENDENT OF HIGHWAYS -- Removal (physical inability to perform duties)
LOCAL LAWS -- Preemption (financing town improvement districts)
IMPROVEMENT DISTRICTS -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments)
WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts (abolishment and reestablishment as water district); (authority to impose benefit assessments or user fees)
REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w)
PUBLIC CONTRACTS -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w)
CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road)
STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from)
CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to village employees)
FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program)
FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for referendum on contract with village having service award program) -- Villages (authority and procedure to establish service award program)
FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (cost of service award program for village fire department) -- Service Award Program (authority and procedure to establish for village fire department)
REFERENDUM -- Mandatory (to establish service award program for village fire department); (need for on contract to receive fire protection from village with service award program)
VILLAGES -- Power and Duties (authority and procedure to establish service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Program (authority and procedure to establish for village fire department)