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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner)
POLICE AND POLICE PROTECTION -- Police Commissioner (applicability of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual filling vacancy in office of police commissioner)

BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes)
LIBRARIES -- Finances (issuance and payment of proceeds of tax anticipation notes); (payment of interest on tax anticipation notes) -- Investments (interest earned on) -- Taxes (time for payment over by school district)
SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment of library fund); (time for payment over); (issuance of tax anticipation notes for library taxes)

LOCAL LAWS -- Payroll Deductions (for charitable contributions)
PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable contributions) -- Wage Assignment (to charitable organizations)

ELECTIONS -- Board of Elections (liability for expenses of)

FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls)

OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns)

IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district)
REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage tanks and the erection of a switching station near a well)

CONFLICTS OF INTEREST -- Contracts (representation of owners of property located outside municipality in assessment review proceedings)
PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing owners of property located outside village in assessment review proceedings)

FEES -- Justice Courts (mass dismissal of cases - entitlement to fees under General Municipal Law, §99-l)

FEES -- Imposition of (for concerts held on county fairgrounds)
LICENSING AND REGULATORY POWERS -- County fairs (imposition of licensing fee)

 ZONING AND PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision)
PARKING AND TRAFFIC REGULATIONS -- Private Roads (authority of town to regulate traffic in residential subdivision)
STREETS AND HIGHWAYS -- Private Roads (authority of town to regulate traffic in residential subdivision)

FEES -- Imposition of (solid waste generation fee); (retroactively)
LANDFILL -- Town (imposition of solid waste generation fee)
LOCAL LAWS -- Fees (imposition of solid waste generation fee by town)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of solid waste generation fee as assessment)
REFUSE AND GARBAGE -- Solid Waste Facility (financing through imposition of solid waste generation fee)

SALES TAX -- Agreements (right of towns to receive share)

CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties)
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office)
REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire company)
TOWNS -- Powers and Duties (lease of office from town officers and fire companies)

POLICE AND POLICE PROTECTION -- Disability Benefits (payment for partial disability attributable only in part to line-of-duty injury); (effect of workers' compensation determination)

COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order)

LOCAL LAWS -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several elective town offices)
PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years)

PAID FIREFIGHTERS -- Disability Benefits (forfeiture upon becoming self-employed or performing uncompensated services)

INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims)
MUNICIPAL FUNDS -- Insurance Reserve (transfer by school district into reserve for property loss and liability claims)
SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to reserve for property loss and liability claims)

ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds)
BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer serial bonds)