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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad)
LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad)

CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation)
PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to)

TOWNS -- Powers and Duties (publication in newsletter of articles by individual board members)
TOWN BOARD -- Powers and Duties (publication in newsletter of articles by individual board members)

CLAIMS -- Audit (manner of execution of officer's statement)
TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers)
TOWN COMPTROLLER -- Powers and Duties (requiring original signatures on vouchers)

STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200)
STREETS AND HIGHWAYS -- Improvements (financing expenses for street improvements against abutting owners); (necessity to obtain approval of State Comptroller pursuant to Town Law, §200)

CITIES--Fees (exemption from parking meter fees for city officials)
PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city officials)

COUNTIES -- Powers and Duties (authority to chargeback salaries to sewer district)
LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district)
SEWER DISTRICTS -- Operation and Maintenance (authority of county to chargeback salaries to district)

FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award program)
FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum on service award program)
FIRE PROTECTION DISTRICTS -- Service Award Program (circumstances requiring referendum on program for fire company in fire protection district)
VOLUNTEER FIREFIGHTERS -- Service Award Program (authority to require referendum on establishment of program)

FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for)
MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection contracts)

TOWNS -- Budget (effect of late publication of notice of hearing)

BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments)
REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments)

REFERENDUM -- Change in Fiscal Year (timing of proposition in village)
VILLAGES -- Fiscal Year (timing of proposition to change)

COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy)
COUNTY CLERK -- Deputy (entitlement to salary fixed for clerk in the event of a vacancy)
COUNTY TREASURER -- Deputy (entitlement to salary fixed for treasurer in the event of a vacancy)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (for deputy acting in the event of a vacancy) -- Deputy (entitlement to salary of principal in the event of a vacancy)

SEWER RENTS -- Interest and Penalties (by State to village)
STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village)
VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State)
WATER RENTS -- Interest and Penalties (by State to village)

PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of flat monthly allowance for use of private automobile on official business)
WORDS AND PHRASES -- "Terms and conditions of employment" (as including payment of monthly allowance for use of automobile on official business)

CONFLICTS OF INTEREST -- Banking Transactions (designation of bank as depository when town supervisor is officer and stockholder) -- Purchase of bonds and notes when town supervisor is officer and stockholder)

SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement)

PUBLIC AUTHORITIES -- Municipal Cooperation (joint investments by municipalities and public authorities)
MUNICIPAL COOPERATION -- Municipal Funds (joint investments with public authorities)
MUNICIPAL FUNDS -- Deposits and Investments (joint investment with public authorities)

INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse)
PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA)

PUBLIC CONTRACTS -- Award (preference to local bidder)
LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder)
CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal Protection (preference to local bidder) -- Privileges and Immunities (preference to local bidder)