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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of trees)
CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees)
FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals)
PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (wages lost from regular job while attending required basic course of assessors' training)
TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job)
TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending required basic course of assessors' training) -- (authority to recover unauthorized payments)
SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari claims)
REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for school district to establish reserve fund to pay certiorari claims)
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter)
FIRE PROTECTION AND PREVENTION -- Contracts (must specify definite sum); Calls for assistance (responsibility for negligence of firemen and property damage)
FIRE PROTECTION DISTRICTS -- Contracts (with village)
VILLAGES -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department)
REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (collecting officer may not solicit stamped envelopes for mailing tax receipts)
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used equipment from private entity)
CONFLICTS OF INTEREST -- Construction Contracts -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
CONFLICTS OF INTEREST - - Engineering Services -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
INDEPENDENT CONTRACTORS - - Conflicts of Interest -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
PUBLIC CONTRACTS -- Specifications -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys to rent meeting room)
PUBLIC OFFICERS AND EMPLOYEES - Conferences and Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances)
ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee)
MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to establishment by school district in Adirondack Park)
SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to establishment by a school district in Adirondack Park)
STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting)
FINES AND PENALTIES -- Distribution of (fines imposed by a court of record)
COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel)
ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel)
CONFLICT OF INTEREST -- Banking Transactions (purchase of bonds and notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and stockholder)
PUBLIC CONTRACTS -- Purchases through County or State (must be under same terms and conditions as the state or county contract) -- Contracts Requiring Bidding (purchase from State contract vendor under terms and conditions varying from State contract)
HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation in group purchasing programs)
PUBLIC CONTRACTS - Contracts Not Requiring Bidding (purchases by municipal nursing homes pursuant to a group purchasing program)