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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.

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)

FIRE PROTECTION DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not subject to referendum requirements)

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 The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.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)

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 The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.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 The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.



IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures when increase in maximum amount to be expended is funded by private contribution)



WATER DISTRICTS -- Establishment (procedures when increase in maximum amount to be expended is funded by private contribution)

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 The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.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.



PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (performing work for private water system)

VILLAGES -- Powers and Duties (services for private water systems)

FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of)
REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district)
PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district)

BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund)
STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported)

COUNTIES -- Powers and Duties (designating holidays for closing of county offices)
LOCAL LAWS -- Public Holidays (determining day to celebrate)

BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts)
PUBLIC CONTRACTS -- Installment Purchase Contracts (computation of 115% limitation)
WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c])

MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - where spouse accompanies school board member)
PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference)

COUNTIES -- Powers and Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis)
LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for the provision of sheriff's road patrol services)

COUNTIES -- Improvement Districts (extension of service within a sewer district)
IMPROVEMENT DISTRICTS -- Powers and Duties (extension of service within a county sewer district)
SEWER DISTRICTS -- Construction (extension of service within county district)

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])

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)

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)

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)

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)