Skip to main content
Office of the New York State Comptroller seal
Office of the New York STATE COMPTROLLER Thomas P. DiNapoli

Login

  • Retirement Online
  • NYS Payroll Online
  • Other Online Services

| Subscribe | Translate |

Join Our Team
Translate
Disclaimer

 

This Google™ translation feature is provided for informational purposes only.

The New York State Office of the State Comptroller's website is provided in English. However, the "Google Translate" option may help you to read it in other languages.

Google Translate™ cannot translate all types of documents, and it may not give you an exact translation all the time. If you rely on information obtained from Google Translate™, you do so at your own risk.

The Office of the State Comptroller does not warrant, promise, assure or guarantee the accuracy of the translations provided. The State of New York, its officers, employees, and/or agents are not liable to you, or to third parties, for damages or losses of any kind arising out of, or in connection with, the use or performance of such information. These include, but are not limited to:

  • damages or losses caused by reliance upon the accuracy of any such information
  • damages incurred from the viewing, distributing, or copying of such materials

Because Google Translate™ is intellectual property owned by Google Inc., you must use Google Translate™ in accord with the Google license agreement, which includes potential liability for misuse: Google Terms of Service.

  • About
    • Comptroller Image

      Get to know New York

      State Comptroller

      Thomas P. DiNapoli

      Read Bio »

       
      • Learn About the Comptroller’s Office
      • Explore Career Opportunities
      • Read “2024 Year in Review” Report
      Mobile Comptroller Image

      Get to know New York

      State Comptroller

      Thomas P. DiNapoli

      Read Bio »

      • Learn About the Comptroller’s Office
      • Explore Career Opportunities
      • Read “2024 Year in Review” Report
  • Unclaimed Funds
  • Retirement
    • New York State and Local Retirement System (NYSLRS)
    • NYS Common Retirement Fund
  • Local Government
  • Agencies
  • Vendors
  • Reports
    • All Reports
    • Audits
    • Annual Comprehensive Financial Report
    • Cash Basis Reports
    • New York State Budget Analysis and Financial Reporting
    • New York City Economic and Fiscal Monitoring
    • Open Book New York
  • Newsroom
  • Login
    • Retirement Online
    • NYS Payroll Online
    • Other Online Services
  • Subscribe
  • Join Our Team
  1. Home
  2. Legal Opinions
Year

Legal Opinions

Filter

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.

Opinion 91-13*

REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as distinguished from installment purchases); (authority of municipal corporation to enter into installment purchase contract)
BONDS AND NOTES -- Certificates of Participation (as constituting indebtedness for purposes of the Constitution and Local Finance Law)
PUBLIC CONTRACTS -- Contracts Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental functions from not-for-profit corporation) -- Installment Purchase (authority for real property acquisition)
INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (construction of public facility for use by a municipal corporation in performance of its governmental functions)

Opinion 91-12

FIRE COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities)

Opinion 91-11

REFERENDUM -- Mandatory (local law increasing term of office of city engineer)
LOCAL LAWS -- Referendum Requirements (curtailing powers of elective officers subject to mandatory referendum)

Opinion 91-10

WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as meaning ad valorem levies)
TOWNS -- Powers and Duties (tort liability in connection with park district)
PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch 574) -- Powers and Duties (pursuant to Laws of 1924, ch 574)

Opinion 91-9

LOCAL LAWS -- Procedural Requirements (mandatory referendum - curtailing powers of city board of estimate)
MUNICIPAL FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class)
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items)
CITIES -- City Council (authority to increase budget items) -- Powers and Duties (supersession of Second Class Cities Law)

Opinion 91-8

CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district bonds and payment of principal and interest on bonds)

Opinion 91-7

AMBULANCE DISTRICTS -- Contracts (authority to contract with village fire department)
AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency and general service)
FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of)
FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire department other than the one providing fire protection)
TOWNS -- Ambulance Service (authority to contract to receive ambulance service)
VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village)

Opinion 91-6

PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration contract) -- Purchase Through County or State (no similar exception for federal General Services Administration contracts)
LOCAL LAWS -- Preemption (competitive bidding procedures)

Opinion 91-5

BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village)
CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village)
TOWNS -- Coterminous Town-Village (authority of town to issue debt after incorporation of coterminous village)
VILLAGES -- Incorporation (assumption of outstanding debt of coterminous town)

Opinion 91-4

FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration)
VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration)
CONSTITUTIONAL LAW -- Gifts and Loans (transfer by village of firefighting equipment to joint fire district without consideration)

Opinion 91-3

SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (control of highway equipment)
TOWN BOARD -- Powers and Duties (management, custody and control of town property)

Opinion 91-2

STATE COMPTROLLER -- Powers and Duties (public corporations -- scope of audit authority); (OTB's -- scope of audit authority)
OFF-TRACK BETTING CORPORATIONS -- 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 91-1

LOCAL LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption (competitive bidding procedures)
MUNICIPAL COOPERATION -- Competitive Bidding (cooperative bidding for public work)
PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for public work)

Opinion 90-64

PARK DISTRICTS -- Increase or Improvement of Facilities (referendum not required)
IMPROVEMENT DISTRICTS -- Increase or Improvement of Facilities (referendum not required) -- Procedural Requirements (referendum requirements)
BONDS AND NOTES -- Referendum Requirements (bond resolution for park district)
REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district)

Opinion 90-63

LIBRARIES -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens)
MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for senior citizens)
VOLUNTEERS -- Compensation (authority to hold recognition dinners or give awards to volunteers)

Opinion 90-62

PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically unable to perform the duties of office)
SUPERINTENDENT OF HIGHWAYS -- Removal (physical inability to perform duties)

Opinion 90-61

LOCAL LAWS -- Preemption (financing town improvement districts)
IMPROVEMENT DISTRICTS -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments)
WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts (abolishment and reestablishment as water district); (authority to impose benefit assessments or user fees)

Opinion 90-60

REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w)
PUBLIC CONTRACTS -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w)

Opinion 90-59

CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road)
STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from)

Opinion 90-58

CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to village employees)

Pagination

  • First page « First
  • Previous page ‹‹
  • …
  • Page 16
  • Page 17
  • Page 18
  • Page 19
  • Current page 20
  • Page 21
  • Page 22
  • Page 23
  • Page 24
  • …
  • Next page ››
  • Last page Last »
OUR OFFICE
OUR OFFICE
  • About Comptroller DiNapoli
  • About the Comptroller's Office
  • Career Opportunities
  • Intergovernmental and Community Affairs
  • Procurement Opportunities
TOOLS
TOOLS
  • Fiscal Monitoring
  • NYS Payroll Online
  • Open Book New York
  • Retirement Online
  • Search for Lost Money
  • Statewide Financial System
  • More...
INITIATIVES
INITIATIVES
  • Comptroller's Legislative Program
  • Investing in New York
  • Minority- and Women-Owned Business Enterprises (MWBEs)
HELP
HELP
  • Contact Us
  • Forms and Publications
  • Freedom of Information Law (FOIL)
  • Legal Opinions
  • Report Government Fraud

Thank you for subscribing to the
Comptroller's Weekly Newsletter!

Tell us more about you to receive content related to your area or interests.

Interests

How would you rate our website?

Footer menu

Site Index Career Opportunities Contact Us Privacy and Links Policies Regulations Accessibility FOIL