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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

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.

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)

AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs)
AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs)

LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions)
SALES TAX -- Use (for reduction of townwide taxes within town outside village area)

STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section 284 agreement)
SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys subject to section 284 agreement)
MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement)

OFFICIAL NEWSPAPER -- Designation of (criteria for in villages)
VILLAGE BOARD -- Powers and Duties (designation of official newspaper)

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 The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.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

COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail)
COUNTY SHERIFF -- Powers and Duties (transportation of individual after arraignment)
VILLAGES -- Powers and Duties (liability for the cost of transportation to county jail)

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.

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)

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.

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.

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 (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age)

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)

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)

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.