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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 CONTRACTS -- Contracts Not Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to agreements under Public Health Law)
GENERAL MUNICIPAL LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state or local government funding may be made pursuant to joint agreements under Public Health Law §2803-a under the exception to competitive bidding in section 103(8) of the General Municipal Law. 1991 Opns St Comp No. 91-17, p 59 is superseded to the extent inconsistent.

INSURANCE -- Health Insurance (reserve fund for)
LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits)

LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll)
REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (enforcement of delinquent water user fees against outside users with)
WATER RENTS -- Enforcement (of delinquent outside users by inclusion on tax roll)
WATER SUPPLY AND DISTRIBUTION -- Water Supply (enforcement of delinquent charges against outside users)

HISTORIC PRESERVATION -- Contracts (by village with historical society)
PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building)

FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters)

CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school district)

CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing)
CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing)
FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees)
MUNICIPAL FUNDS -- Appropriations and Expenditures (exclusion from tax limit of capital appropriations financed with non-property tax revenues)
WATER RENTS -- Tax Limits (exclusion for capital appropriations financed with water rents)

CONFLICT OF INTEREST -- Family Relationships (spouse of town board member as lessor of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real property to gravel vendor) -- Leases (by spouse of town board member to gravel vendor) -- Purchase and Sales (purchase of gravel from vendor leasing real property from spouse of board member)

AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad)
FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad)

PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies)
ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility studies)

MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department)
POLICE AND POLICE PROTECTION -- Financing (raising costs for town police department in town that includes village with its own police department) -- Police Department (raising costs in town that includes village with its own police department)

PAID FIREFIGHTERS -- Death Benefits (line-of-duty presumption)
PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty presumption for paid firefighter)

FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads)
RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads)

FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan)

FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village)
MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village)
TOWNS -- Powers and Duties (authority to form joint fire district in coterminous town/village)
VILLAGES -- Powers and Duties (authority to form joint fire district in coterminous town/village)

IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district)
WATER DISTRICTS -- Extension (cost charged only against properties in extension)

PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) -- Separate Specification Requirement (award of prime contract to construction manager)

CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to publicize resources available in downtown area)
MUNICIPAL CORPORATIONS -- Powers and Duties (publicizing resources available in downtown area)
MUNICIPAL FUNDS -- Appropriations and Expenditures (expenditures to publicize resources available in downtown area); Publicity Funds (expenditures to publicize resources available in downtown area)
TOWNS -- Powers and Duties (expenditures to publicize resources available in downtown area)
VILLAGES -- Powers and Duties (expenditures to publicize resources available in downtown area)

MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges)
STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns)
TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge)

CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement)
CONSTITUTIONAL LAW -- Gifts and Loans (work performed on private property in connection with evaluating appropriateness of settlement)