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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or holiday)
LOCAL LAWS -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town highway functions)
MUNICIPAL COOPERATION -- Streets and Highways (town repair and maintenance of village streets); (source of revenues to fund town services on village streets)
STREETS AND HIGHWAYS -- Highway Department (town repair and maintenance of village streets) -- Repairs (by town of village streets) -- Snow Removal (by town on village streets)
AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service)
AMBULANCE SERVICE -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service)
FEES -- Imposition of (by entity providing ambulance service pursuant to contract)
PUBLIC CONTRACTS -- Preferred Source (requirement to obtain services from) -- Contracts Not Requiring Bidding (preferred source requirements)
BOND AND NOTES -- Periods of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system)
FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and Expenditures (replacement of chiefs' cars and acquisition of traffic signal control system) -- Powers and Duties (acquisition of chiefs' cars and traffic signal control system)
MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by fire district to replace chiefs' cars); (creation of by fire district to acquire traffic signal control system); (acquisition of indefinite number of items of equipment)
STREETS AND HIGHWAYS -- Traffic Signals (acquisition of traffic signal control system by a fire district)
CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to election to office); (consideration of $750 or less) -- Family Relationships (spouse of county board member as sole proprietor)
CONFLICTS OF INTEREST -- Interest in Contract (county coroner paid by county for burial of public assistance recipients)
COUNTY CORONER -- Conflicts of Interest (payment by county for burial of public assistance recipients)
COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors)
COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors)
COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors)
COUNTY TREASURER -- Powers and Duties (delegation to of duties in connection with correction of errors)
REAL PROPERTY TAXES AND ASSESSMENTS -- Correction of Errors (delegation of duties in connection with)
CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office)
FIRE CHIEFS -- Powers and Duties (control of use of personal equipment at fire)
FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting)
FIRE DISTRICTS -- Apparatus and Equipment (control of use of personal equipment at fire) -- Appropriations and Expenditures (dinners for fire commissioners)
COUNTIES -- Powers and Duties (contract with public authority for transportation services for Medicaid clients)
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (contract with a public authority for transportation of Medicaid clients)
FIRE DISTRICTS -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon dissolution of zone assessment) -- Dissolution (disposition of property upon dissolution of zone of assessment) -- Taxes (authority to allocate cost of equipment between zone of assessment and remainder of district)
CONFLICTS OF INTEREST -- Codes of Ethics (requirement that architectural review board members represent that they will not perform compensated services for applicants to the board until after the board approves the applications)
PUBLIC OFFICERS AND EMPLOYEES -- Ethics (performance of services by board member for applicant to the board)
FIRE DISTRICTS -- Auxiliary (participation in service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Program (participation by members of the "auxiliary" of an incorporated fire company located within a fire district)
AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company)
FIRE COMPANY -- Membership (simultaneous membership in ambulance corps)
VOLUNTEER FIREFIGHTERS -- Eligibility (simultaneous membership in fire company and ambulance corps)
VOLUNTEERS -- Ambulance Workers (simultaneous membership in ambulance corps and fire company)
BONDS AND NOTES -- Permissible Uses (financing by county of construction of community college dormitory)
COMMUNITY COLLEGES -- Powers and Duties (financing dormitory construction)
COUNTIES -- Powers and Duties (financing the cost of community college dormitory)
LIBRARIES -- Finances (filing of annual financial reports)
STATE COMPTROLLER-- Powers and Duties (receipt of annual financial reports from public libraries)
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen)
CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance agency)
COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district)
IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- Referendum - (on sale of real property of a county sewer district)
SEWER DISTRICTS -- Referendum (on sale of real property of a county sewer district)