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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient)
BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid paid on transition assessments) -- Tax Anticipation Notes (issuance in anticipation of payments in lieu of taxes)
SCHOOL DISTRICTS -- Finances (issuance of revenue anticipation notes or tax anticipation notes in anticipation of payments in lieu of taxes); (issuance of revenue anticipation notes in anticipation of State aid paid on transition assessments)
LIBRARIES -- Contracts (by school district with cooperative library system)
SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract with cooperative library system)
INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to make a gift of moneys to town); (expenditure of IDA moneys to improve municipal facilities); (authority to utilize agents, employees and facilities of town)
WORDS AND PHRASES -- "Dispose of" (meaning of for purposes of General Municipal Law, §858[3]); (as including conveyance without consideration)
FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated charitable organization as memorial in honor of deceased firefighter)
PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding)
STREETS AND HIGHWAYS -- Improvements (construction performed by municipal employees as exception to competitive bidding)
VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable right to a service award)
FIRE DISTRICTS -- Appropriations and Expenditures (for Volunteer Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing on-going services)
VOLUNTEER FIREFIGHTERS -- Disability Benefits (liability for when fire district accepts on-going services of firefighters of a bordering fire company)
LOCAL LAWS -- Pre-emption (establishment of maximum speed limits in villages)
VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones)
LOCAL LAWS -- Procedural Requirements (amendment of only by another local law) -- Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village)
MUNICIPAL FUNDS -- Publicity Funds (procedure to establish in village); (providing for, increasing or eliminating cap on in village)
VILLAGES -- Powers and Duties (establishment of, increase or elimination of cap for publicity fund)
AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency ambulance service)
FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance service)
MUNICIPAL COOPERATION -- Ambulance Service (joint contract by town and fire district)
FIRE COMPANY -- Fire Police Squads (qualification for appointment to)
FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police squad)
FIRE DISTRICTS -- Apparatus and Equipment (referendum requirement for installment purchase contract)
PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire district)
REFERENDUM -- Mandatory (need for in fire district for installment purchase contract)
AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid squad)
FEES -- Imposition of (for services of an emergency rescue and first aid squad)
FIRE DISTRICTS -- Ambulance Service (imposition of fees for services of an emergency rescue and first aid squad) -- Powers and Duties (imposition of fees for services of an emergency rescue and first aid squad)
PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and indemnification by municipality)
PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality of employees of a public housing authority)
REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims)
SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in fund established to pay tax certiorari claims)
HISTORIC PRESERVATION -- Town Building (need for referendum when selling)
REAL PROPERTY -- Sale (by town of historic building)
REFERENDUM -- Permissive (need for in town when selling historic building)
LOCAL LAWS -- Municipal Funds (authority to supersede town budget procedures) -- Pre-emption (town highway budget estimates)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates)
TOWNS -- Budget (submission of budget estimates by the highway superintendent)
HISTORIC PRESERVATION -- Town Building (use of to display historical material) -- Public Museum (establishment of by town) -- Contracts (with museum registered by regents)
LOCAL LAWS -- Fees (imposition of for visiting town building containing historical material)
TOWNS -- Powers and Duties (establishment of public museum); (use of town building to display historical material); (contract with museum registered by regents)
CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily finance operations of the other)
MUNICIPAL FUNDS -- Accounting (commingling of city and dependent school district moneys) -- Inter-fund Advance (use of city and dependent school district moneys to temporarily finance operations of the other)
SCHOOL DISTRICTS -- Finances (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily finance operations of the other)