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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program)
FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for referendum on contract with village having service award program) -- Villages (authority and procedure to establish service award program)
FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (cost of service award program for village fire department) -- Service Award Program (authority and procedure to establish for village fire department)
REFERENDUM -- Mandatory (to establish service award program for village fire department); (need for on contract to receive fire protection from village with service award program)
VILLAGES -- Power and Duties (authority and procedure to establish service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Program (authority and procedure to establish for village fire department)

PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (additional paid leave beyond statutory maximum period)
CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide paid leaves of absence)

POLICE AND POLICE PROTECTION -- Disability Benefits (termination of police department)

PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions)

INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary versus ministerial responsibilities)
VILLAGE BOARD -- Powers and Duties (authority to contract out discretionary as opposed to ministerial functions)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures (authority to retain assessor on contractual basis)
BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions of village building inspector)
STREETS AND HIGHWAYS -- Independent Contractor (authority to contract out functions of village road commissioner)
FEES -- Retention of (by independent contractor)
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (delegation of to independent contractor)

TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's report of examination)
TOWN CLERK -- Powers and Duties (required contents of minutes)
TOWN SUPERVISOR -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of examination)

COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced emergency telephone service)

STREETS AND HIGHWAYS -- Improvements (municipal highway construction performed by State in connection with State project)
STATE COMPTROLLER -- Municipal Highways (approval of Department of Transportation contracts to construct municipal highways)

PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district commissioners)
IMPROVEMENT DISTRICTS -- Commissioners (compensation)
WORDS AND PHRASES -- "Per day" (for purposes of compensation to improvement district commissioners)

PUBLIC CONTRACTS -- Lowest Responsible Bidder (criteria and procedure for determining responsibility)
SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest bidder)

PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (reimbursement of private legal fees when town official sued both individually and officially)
SUPERINTENDENT OF HIGHWAYS -- Legal Expenses (recovery of private legal fees when sued both individually and officially)
RATIFICATION -- Claims (legal services)

COUNTY CLERK -- Fees (refund by State of county's portion of index fees)
FEES -- Court Fees (refund by State of county's portion of index fees)

PUBLIC CONTRACTS -- Standardization (contents of resolution)

VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary exclusive of fringe benefits for purposes of village budget hearing)
WORDS AND PHRASES -- Compensation (for purposes of Village Law, §5-508[3])

PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children)
POLICE AND POLICE PROTECTION -- Death Benefits (eligibility of children)

CITIES -- Fees (filing of in rem tax foreclosure lists)
FEES -- Exemption from (housing authority) -- Liability for (city tax districts)
PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees)
REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists)

SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties)

VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor)
PUBLIC MEETINGS AND HEARINGS -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee)

FEES -- Imposition of (by town on behalf of fire district)
FIRE DISTRICTS -- Taxes (imposition of special tax or user fee)
LOCAL LAWS -- Fees (imposition on behalf of fire district) -- Preemption (fire district finances)
TOWNS -- Powers and Duties (imposition of special tax or user fee on behalf of a fire district)

STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on)