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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
LIBRARIES -- Finances (requirements of annual audit of by town board)
TOWN BOARDS -- Powers and Duties (authority to annually audit public library)
VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during regularly assigned work periods)
WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f])
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.
MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges)
STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns)
TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge)
BONDS AND NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum Requirements (for pre-payment of certain employer retirement contributions)
MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be issued)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to pre-pay certain employer retirement contributions)
SCHOOL DISTRICTS -- Powers and Duties (authority to issue bonds to pre-pay certain employer retirement contributions)
PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member from home to meetings)
PUBLIC OFFICERS LAW, §64: The expenses of the members of the board of commissioners of a recreation district in commuting from their residences to the place where meetings of the board are normally conducted may not be reimbursed as actual and necessary expenses.
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.
COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption)
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion 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 opinion.
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion 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 opinion.
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion 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 opinion.
VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls)
LOCAL LAWS -- Taxes and Assessments (requiring countersignature on checks issued by receiver); Referendum Requirements (requiring countersignature on checks issued by receiver)
RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (necessity of countersignature)
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion 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 opinion.
CONFLICTS OF INTEREST -- Financial Disclosure (authority of State Comptroller to obtain access to annual financial disclosure statements)
MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain access to annual financial disclosure statements)
OFFICIAL NEWSPAPER -- Designation (use of newspaper not entered as second-class matter); (use of newspaper entered as second-class matter outside the municipality)
PUBLIC MEETINGS -- Notice (use of newspaper not entered as second-class matter); (use of newspaper entered as second-class matter outside the municipality)
SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting)
FIRE PROTECTION DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not subject to referendum requirements)
CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services)
ZONING AND PLANNING -- Planning Boards (electrical contractor as chair of board)
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion 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 opinion.
PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use)
FIRE DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility)
PARKS AND RECREATION -- Facilities (construction of outdoor competitive sports facility by fire district)
TOWN LAW, §176(14): A fire district may not improve vacant land owned by the district with permanent outdoor competitive sports facilities such as softball fields and tennis courts.
PUBLIC CONTRACTS -- Contracts Requiring Bidding (service of legal process)
GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding requirements as a professional service.
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (disposition of interest on investment of tax moneys); (need to be member of association to receive benefits); (use of money for scholarship program)
INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys, or any interest earned thereon, to provide college scholarships to disabled or indigent volunteer firefighters and their families. The scholarships must be available to all firefighters for whose benefit the Association was established, without regard to actual membership in the Association.
CONSTITUTIONAL LAW -- Gifts and Loans (lighting of private right-of-way)
STREETS AND HIGHWAYS -- Private Roads (lighting by village)
VILLAGES -- Powers and Duties (lighting of private right-of-way)