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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund)
IMPROVEMENT DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax refund)
REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax refund)
VILLAGES -- Powers and Duties (authority to charge village library district with proportionate share of tax refund)

BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district)
FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack Park)
MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State Comptroller approval in Adirondack fire district)
REAL PROPERTY -- Purchase (need for State Comptroller approval in Adirondack Park fire district)
STATE COMPTROLLER -- Approval by (for expenditure from capital reserve fund by fire district in Adirondack Park); (for issuance of obligations by fire district in Adirondack Park)

MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the Comptroller's Office)
STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements)

PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases)
POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming chief where prior chief declined salary increases)

MUNICIPAL FUNDS -- Deposits and Investments (by public library)
LIBRARIES -- Investments (of moneys raised by taxes and gifts)

IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority)
WATER DISTRICTS -- Dissolution (when assets are sold to a public authority)

MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank)
LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- Pre-emption (investments)

MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments)
SCHOOL DISTRICTS -- Powers and Duties (submission of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments)

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to fire department headquarters); (investment of tax moneys by loan to fire department)

CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of)
MUNICIPAL FUNDS -- State Aid (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities budget)
WORDS AND PHRASES -- "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget)

CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund)
MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing)
SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund)

CLAIMS -- Audit (officer's statement based on review of documentation)
TOWN BOARD -- Powers and Duties (permitting statement supporting voucher to be based on review of documentation)
TOWN COMPTROLLER -- Powers and Duties (permitting statement supporting voucher to be based on review of documentation)

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment)

IMPROVEMENT DISTRICTS -- Consolidation (procedures for)
SEWER DISTRICTS -- Consolidation (procedures for)

FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief)
COURTS -- Surrogate's Court (filing fees for proceedings seeking multiple relief)

BONDS AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid)
CITIES -- Powers and Duties (authority to issue bonds to prepay certain employer retirement contributions which were previously prepaid)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to prepay certain employer retirement contributions which were previously paid)
WORDS AND PHRASES -- "Outstanding" (for purposes of Local Finance Law, §11.00[a][85])

CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery)
VILLAGES -- Powers and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery)
LOCAL LAWS -- Cemeteries (authorizing imposition of one-time maintenance fee in lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees (imposition of one-time maintenance fee in connection with operation of village-owned cemetery)

IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration)
PERSONAL PROPERTY -- Disposition of (authority of town to transfer property to a district without consideration)
TOWNS -- Powers and Duties (authority of town to transfer property to a district without consideration)

SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein)
WORDS AND PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1])

LIBRARIES -- Taxes (authority of school district to charge public library with proportionate share of tax refund)
REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund)
SCHOOL DISTRICTS -- Library appropriation (authority to charge public library with proportionate share of tax refund)