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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); (necessity of public hearing)
VOLUNTEER FIREFIGHTERS -- Service Award Program (establishment of); (referendum requirement); (necessity of public hearing)
FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of wages)
VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (loss of wages)
WORDS AND PHRASES -- Employer (meaning for purposes of General Municipal Law, §72-o)
CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions (remuneration and duties exception); (contracts entered into prior to election to office)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a retiree)
STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers)
LICENSING AND REGULATORY POWERS -- Pawnbrokers (authority to license)
MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of five years)
LOCAL LAWS -- Procedural Requirements (mandatory referendum - transfer of powers of town supervisor)
MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments)
TOWN BOARD -- Powers and Duties (authority over temporary investments)
TOWN COMPTROLLER -- Powers and Duties (extent to which comptroller may be authorized to exercise the powers of the supervisor); (designation of chief fiscal officer)
TOWN SUPERVISOR -- Powers and Duties (transfer to town comptroller)
TOWN BOARD -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department employees); (authority to direct rescission of highway superintendent's appointment of deputy highway superintendent)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (authority to discipline highway department employees)
CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees)
VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees)
CONFLICTS OF INTEREST -- Approval of Contracts (issuance of check by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- Stock Ownership (county treasurer as stockholder)
ELECTIONS -- Recall Election (authority of city voters to petition)
REFERENDUM-- Recall Election (authority of city voters to petition)
CHARTERS -- City Charters (right to hold recall election)
LOCAL LAWS -- Recall Election (authority of city to provide for)
PERSONAL PROPERTY -- Gasoline (authority to provide to private senior citizens organization under contract)
REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency)
IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study)
WATER DISTRICTS -- Improvement of Facilities (allocating cost of increase or improvement of facilities) -- Water Supply (financing water study)
CONSTITUTIONAL LAW -- Equal Protection (different contributions for health insurance for newly-elected county supervisors)
INSURANCE -- Health Insurance (different contributions for health insurance for newly-elected county supervisors)
WORDS AND PHRASES -- "Compensation" (for purposes of County Law, §200)
CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire districts)
MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve fund)
SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts)
VILLAGES -- Powers and Duties (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell excess capacity in sewage treatment plant)
CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning college entrance counselling and tutoring business)
REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration)
STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain)
TOWNS -- Powers and Duties (responsibility to install traffic signals)