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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- Youth Programs (delegation of control and supervision of joint service)
VILLAGES -- Fiscal Year (change in fiscal years)
BAIL MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited while town court retains jurisdiction)
FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals)
BONDS AND NOTES -- Periods of Probable Usefulness (purchase of police cars)
COUNTY SHERIFF -- Liability (loss of funds)
INSURANCE -- Liability Insurance (authority of county to purchase on behalf of sheriff)
PUBLIC CONTRACTS -- Professional Services (computer software or programming services); (combination of purchase of commodity and professional services) -- Sole Source (acquisition of unique computer software) -- Contracts Requiring Bidding (purchase of canned or prepackaged computer software)
VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of regulations, orders and rules) -- Villages (manner of adoption of regulations, orders and rules)
SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within the district)
IMPROVEMENT DISTRICTS -- Expenses (allocating cost of installation of laterals)
TOWN BOARD -- Powers and Duties (use of general fund moneys to pay cost of district improvements); (authority to compromise claim)
TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town officials)
FEES -- Refund (refund by county treasurer of 2% cash bail fee)
COUNTY TREASURER -- Powers and Duties (refund of 2% cash bail fee)
WATER DISTRICTS -- Assessments (properties deemed benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a district water system)
CONFLICTS OF INTEREST -- Purchases and Sales (mayor's purchase of real property from village IDA) -- Industrial Development Agency (mayor's purchase of real property from village IDA)
OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns)
LOCAL LAWS -- Official newspaper (designation by town)
PAID FIREFIGHTERS -- Disability Benefits (termination of paid fire department)
BONDS AND NOTES -- Permissible Uses (financing construction of building by town for State Police use)
PARK DISTRICTS -- Use of (exclusion of nonresidents); (imposition of fees and regulations)
CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond)
CONFLICTS OF INTEREST -- Construction Contracts (village trustee an employee, officer and stockholder of construction company) -- Exceptions (no exception for emergency situations)
SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses)
PARK DISTRICTS -- Use (restrictions on nonresidents)
PARKS AND RECREATION -- Facilities (exclusion of nonresidents); (imposition of fees)
ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which room(s) used for public meetings)