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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

ELECTIONS -- Board of Elections (liability for expenses of); (authority to charge back expenses of); (method of charging back expenses of); (custody of voting machines)

PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (paratransit services) -- Policies and Procedures (request for proposals process for paratransit services) -- Professional Services (paratransit services)

CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions (remuneration and duties exception)

IMPROVEMENT DISTRICTS -- Expenses (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district property)
MUNICIPAL FUNDS -- Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the investment of general fund, town-wide and town outside village monies); (crediting proceeds from the lease of town and special district property) -- Deposits and Investments (crediting interest earned on the investment of general fund, town-wide and town outside village monies) -- Part-Town Charges (expense of broadcasting meetings of the planning board and zoning board of appeals); (salary of registrar of vital statistics) -- Town Charges (salary of town engineer generally)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary of registrar of vital statistics); (town engineer)
WATER IMPROVEMENTS -- Real Property (proceeds from the lease of)
ZONING AND PLANNING -- Expenses (broadcasting meetings of the planning board and zoning board of appeals)

REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county)
SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county)

MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for lump sum “retirement awards”)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (use of employee benefit accrued liability reserve fund for lump sum “retirement awards”)

AMBULANCE DISTRICTS -- Contracts (exchange of unneeded ambulance as consideration under contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to purchase vehicles)
AMBULANCE SERVICE -- Contract (exchange of unneeded ambulance as consideration under contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to purchase vehicles)
IMPROVEMENT DISTRICTS -- Property (exchange of unneeded personal property as consideration under contract)
PERSONAL PROPERTY -- Disposition (exchange of unneeded personal property as consideration under contract)

PUBLIC OFFICERS AND EMPLOYEES -- Leave Time Generally (authority to provide leave of absence to elected official)
TOWN BOARD -- Powers and Duties (authority to provide leave of absence to town supervisor)
TOWNS -- Powers and Duties (authority to provide leave of absence to town supervisor)
TOWN SUPERVISOR -- Compensation (leave of absence)

LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements (mid-term salary decrease for elected town officers)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (mid-term decrease for elected town officers)
TOWN BOARD -- Powers and Duties (mid-term salary decrease for elected officers by local law subject to mandatory referendum)

MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal home loan bank)

FEES -- Franchise Fees (fund to which town cable television franchise fees are credited)
MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited)
REAL PROPERTY -- Franchise (fund to which town cable television franchise fees are credited)

SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members)

AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess of cost)
CITIES -- Fees (for ambulance service)
FEES -- Rates (for ambulance service)

WATER DISTRICTS -- Water Supply (service to users located outside a water district)
WATER RENTS -- Collection (by bank or trust company)
WATER SUPPLY AND DISTRIBUTION -- Water Supply (service to users located outside a water district)

CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization)
MUNICIPAL FUNDS -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”)
POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town to provide a program on the prevention of teen “bullying”)
TOWNS -- Powers and Duties (authority to conduct a town program at a parochial school on the prevention of teen “bullying”)

POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is increased)

SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum)
REFERENDUM -- Permissive (procedures for when a BOCES transfers money into an employee benefit accrued liability reserve fund)
MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) -- Employee Benefit Accrued Liability Reserve Funds (referendum requirement for transfer from unemployment insurance reserve fund)

PARKING FACILITIES -- Construction of (by school district)
REAL PROPERTY -- Sale (leaseback of occupied building by school district)
SCHOOL DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of occupied building)

FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles)

AMBULANCE SERVICE -- Fees (retention of by service provider)
CONSTITUTIONAL LAW -- Gifts and Loans (collection of unpaid ambulance fees)