Opinion 92-9

VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (appearance at attorney's office in compliance with subpoena for pre-trial questioning)
WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - appearance at attorney's office for pre-trial questioning)

Opinion 92-8

BONDS AND NOTES -- Permissible uses (financing non-federal share of federally-aided city bridge project) -- Proceeds (payment to State Comptroller)
STREETS AND HIGHWAYS -- Improvements (issuance of obligations to finance non-federal share of federally-aided city bridge project)

Opinion 92-7

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's business)
WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer firemen's benevolent associations)

Opinion 92-6

CONFLICTS OF INTEREST -- Family Relationships (spouse of town highway department clerk repairing highway equipment) -- Powers and Duties (checking accuracy of invoices prior to approval by town officer)

Opinion 92-5

CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration)
REAL PROPERTY -- License (authority of school district to grant)
SCHOOL DISTRICTS -- Powers and Duties (authority to grant license)

Opinion 92-4

FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for firefighters)

Opinion 92-3

CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as creditor of planning board chairman) -- Interest in Contract (contracts of creditors)
PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman)
ZONING AND PLANNING -- Planning Boards (consulting engineer as creditor of planning board chairman)

Opinion 92-2

FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone)
FIRE HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and current year under hydrant contract)

Opinion 92-1

PUBLIC CONTRACTS -- Retained Percentages (collection of interest on securities deposited in lieu of); (mandatory nature of withdrawal provisions); (procedure for withdrawal upon deposit of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of participation for); (types of securities which may be substituted for)

Opinion 91-64

PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts)

Opinion 91-63

CONFLICTS OF INTEREST -- Purchases and Sales (town councilman who resides with president and owner of hardware store)

Opinion 91-62

REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to use)
CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library)

Opinion 91-61

FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan)
BAIL MONEYS -- Fees (1% fee to fund an approved county alternatives to incarceration service plan)

Opinion 91-60

STATE COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority)
MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining conflicts of interest)
CONFLICTS OF INTEREST -- Disclosure of Interest (authority of State Comptroller to request information for the purpose of determining conflicts of interest)

Opinion 91-59

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member of association to receive benefits); (use of money for retirement and death benefits)

Opinion 91-58

REFERENDUM -- Advisory (site plan approval)

Opinion 91-57

LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor)
MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor)

Opinion 91-56

PUBLIC AUTHORITIES -- Termination (requirement that there be no outstanding liabilities)
WORDS AND PHRASES -- "Liabilities" (as including accounts payable and contractual obligations for purposes of termination of a public authority)

Opinion 91-55

BONDS AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness)
WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not included as) -- "Net Revenues" (depreciation not deducted from gross revenues to calculate)

Opinion 91-54

LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village)
TAXES -- Occupancy Tax (authority of village to impose on renters of real property) -- Income Tax (authority of village to impose on rents paid by tenants of real property within the village)