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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 -- Dissolution (disposition of surplus moneys)

CONFLICTS OF INTEREST -- Employment Contracts (member of county board of health retained by county health department) -- Medical Services (member of county board of health retained by county health department)
HEALTH AND HEALTH SERVICES -- Board of Health (member as consultant to health department) -- Contracts for (consulting services by member of board of health)

POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town police commissioner)
TOWN BOARD -- Powers and Duties (establishment of position of deputy town police commissioner)
LOCAL LAWS -- Abolition and Creation of Municipal Positions and Departments (establishment of position of deputy town police commissioner) -- Procedural Requirements (mandatory referendum - establishment of position of deputy town police commissioner)

ZONING AND PLANNING -- Subdivisions (validity of engineering and legal fees imposed upon developer); (direct payment by developer of subdivision review fees to engineer or lawyer)

STREETS AND HIGHWAYS -- Utilities (municipal sewer project connected with reconstruction of State highway)
SEWERS AND SEWER SYSTEMS -- Highway Rights-of-Way (municipal sewer project connected with reconstruction of State highway)

COUNTY TREASURER -- Powers and Duties (payment out of money paid into court)

PUBLIC OFFICERS AND EMPLOYEES -- Compensation (overtime pay and compensatory time off) -- Overtime (compensatory time off - effect of Fair Labor Standards Act)

SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (trimming or removal of trees)
LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees)
TOWN BOARDS -- Powers and Duties (conservation advisory councils and conservation boards)

CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor certification)
LOCAL LAWS -- Preemption (matters contained in article 5 of Village Law)
VILLAGE BOARD -- Powers and Duties (delegation of authority to make budget transfers)

FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption)
LOCAL LAWS -- Preemption (foreign fire insurance taxes)

INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality)
PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality of employees of industrial development agency)

COUNTIES -- Powers and Duties (naming of public facilities after corporate grantor) -- Social Services Districts (acceptance of corporate grant for day care purposes)
MUNICIPAL CORPORATIONS -- Powers and Duties (acceptance of gift on condition that public facility be named after donor)

LIBRARIES -- Library Trustees (increase in their number)

BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessments in village)
VILLAGES -- Powers and Duties (imposition of benefit assessments for drainage)

SALES TAX -- Distribution (method of computing full valuation)
REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation)

LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library)
VILLAGES -- Powers and Duties (contract for library services with, or grant to town library)

CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities)
LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation)
MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); (contributions to public entities - school district)

CONFLICTS OF INTEREST -- Legal Services (contract with town attorney's law firm)
TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services)

CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase of property)
REAL PROPERTY -- Acquisition Generally (consideration paid) -- Purchases (consideration paid); (obtaining appraisals)

FEES -- Exemption From (housing authority)
PUBLIC HOUSING AUTHORITIES -- Fees (exemption from court fees)