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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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.
REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer)
VILLAGES -- Real Property (authority to sell for less than highest offer)
REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (medium of payment - postdated checks)
PUBLIC CONTRACTS -- Bidding Monetary Threshold (computation of for fuel oil)
FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads)
VILLAGE MAYOR -- Deputy (power to appoint officers and employees)
REFERENDUM -- Mandatory (need for upon construction of building for highway department purposes) -- Permissive (need for upon construction of building for highway department purposes) -- Highway Garage (referendum requirements for construction of)
STREETS AND HIGHWAYS -- Highway Garage (construction - need for referendum) -- Highway Supplies and Equipment (acquisition of land and construction of building for storage of)
BONDS AND NOTES -- Referendum Requirements (for DEC ordered construction of town salt storage shed)
PUBLIC MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum)
LOCAL LAWS -- Voting Requirements (authority to allow act by majority of quorum)
COUNTIES -- Fees (exception from payment of)
COUNTY CLERK -- Fees (for recording satisfaction of mortgage)
FEES -- County Clerk (collection of fees for recording satisfaction of mortgage)
PUBLIC OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds)
MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible)
CONFLICTS OF INTEREST -- Engineering Services (planning board member performing private engineering services for subdivisions)
ZONING AND PLANNING -- Planning Boards (propriety of board member providing private engineering services for subdivisions)
FIRE COMMISSIONERS -- Appointment (in joint fire district)
FIRE DISTRICTS -- Establishment of (joint fire district)
TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district)
VILLAGE BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district)
BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in)
FIRE DISTRICTS -- Powers and Duties (authority to contract for water supply and hydrants) -- Taxes (authority to assess previously incurred costs on a zone of assessment)
FIRE HYDRANTS -- Fire Districts (authority to contract for)
PUBLIC CONTRACTS -- Approval (effect of failure to obtain proper approval)
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (delegation of authority to hire bond counsel)
BONDS AND NOTES -- Bond Counsel (delegation of authority to hire)
BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse)
WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer deposits)
MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility)
CLAIMS -- Audit (procedure in town)
LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims)
TOWN CLERK -- Powers and Duties (preparation and custody of claims)
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers (transfer of custody of moneys)
FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies)
FIRE COMPANY -- By-Laws (regulating internal affairs of company) -- Corporate Status (distinguished from fire department) -- Membership (residency requirements) -- Officers (residency requirements)-- Powers and Duties (consent to fire protection contract)
FIRE DEPARTMENT -- Villages (distinguished from fire company)
FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (consent by fire company to contract)
VILLAGES -- Powers and Duties (administration of village fire department)
PUBLIC CONTRACTS -- Contracts Requiring Competitive Bidding (purchase of medical supplies)