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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court)
ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private landfill)
TOWNS -- Powers and Duties (acceptance of gift to defray expenses of lawsuit)
REFERENDUM -- Landfill (establishment of private landfill)
TAXES -- Mortgage Tax (distribution to newly incorporated village)
VILLAGES -- Incorporation (right to distribution of mortgage tax)
ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land)
COUNTY SHERIFF -- Enforcement of Judgment (method of computing interest on income executions) -- Poundage Fees (method of computing poundage fees on income executions)
CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated insurance company)
ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property)
MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to)
STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners)
CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company)
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (services provided under a municipal cooperation agreement)
MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding (need for where one municipality provides a service to another)
PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest)
TAXES -- Gross Receipts Tax (liability of municipality for)
PUBLIC CONTRACTS -- Modification (addition of amount of gross receipts tax on petroleum products)
WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by separate board)
IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by separate board)
CONFLICTS OF INTEREST -- Maintenance Contracts (fire commissioner who is president and stockholder of company servicing district vehicles) -- Exceptions (abstention from voting not an exception)
BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service)
MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation where surplus bond proceeds available)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute to "defined contribution pension plan")
INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits)
COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session)
MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent trainees)
FINES AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law)
WORKERS' COMPENSATION LAW, §52(2): Fines imposed under the Workers' Compensation Law are paid into the Uninsured Employers' Fund.
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village)
LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village)
REFUSE AND GARBAGE -- Collection of (means of financing collection in villages)
PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); (necessity of special act authorizing)
REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service)