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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

STREETS AND HIGHWAYS -- Improvements (assessments against non-fronting owners)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners)

BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (limitation on in BID)
TOWNS -- Powers and Duties (establishment of BID within village)

VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or fire company)

BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years)
REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum)
REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall)

FIRE DISTRICTS -- Extension (of district located within two towns)

BUSINESS IMPROVEMENT DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with)
MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association)

TOWN BOARDS -- Powers and Duties (purchase order system)

REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal)
STREETS AND HIGHWAYS -- Snow Removal (special assessment for)
BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" for snow and ice removal)

BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to establish sinking fund)
CONSTITUTIONAL LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund)

VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation)
CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation)
REAL PROPERTY -- Conveyances Generally (consideration required)
FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of fire department)

REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for)
REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with)

CONFLICTS OF INTEREST -- Banking Transactions (designation of bank as depository when IDA governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA governing board member and treasurer is stockholder) -- Industrial Development Agency (designation of bank as depository when IDA governing board member and treasurer is stockholder)

MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys)
SCHOOL DISTRICTS -- Deposits and Investments (of extraclassroom and endowment moneys)

INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to finance projects located outside the municipality for whose benefit the agency was created); (development related to earlier projects as constituting modifications)

PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment)
FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment)

FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property)
REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property)

FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary)

MUNICIPAL FUNDS -- Town Charges (human rights commission)
TOWNS -- Powers and Duties (part-town human rights commission)
MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission)

OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940)

FIRE DISTRICTS -- Deputy Treasurer (qualifications for office)
PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility (deputy fire district treasurer)