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 89-22

STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain)
TOWNS -- Powers and Duties (responsibility to install traffic signals)

Opinion 89-21

STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of trees)

Opinion 89-20

CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees)

Opinion 89-19

FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals)

Opinion 89-18

PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (wages lost from regular job while attending required basic course of assessors' training)
TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job)
TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending required basic course of assessors' training) -- (authority to recover unauthorized payments)

Opinion 89-17

SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari claims)
REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for school district to establish reserve fund to pay certiorari claims)

Opinion 89-16

FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter)

Opinion 89-15

FIRE PROTECTION AND PREVENTION -- Contracts (must specify definite sum); Calls for assistance (responsibility for negligence of firemen and property damage)
FIRE PROTECTION DISTRICTS -- Contracts (with village)
VILLAGES -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department)

Opinion 89-14

REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (collecting officer may not solicit stamped envelopes for mailing tax receipts)

Opinion 89-13

PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used equipment from private entity)

Opinion 89-12

CONFLICTS OF INTEREST -- Construction Contracts -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
CONFLICTS OF INTEREST - - Engineering Services -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
INDEPENDENT CONTRACTORS - - Conflicts of Interest -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
PUBLIC CONTRACTS -- Specifications -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)

Opinion 89-11

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys to rent meeting room)

Opinion 89-10

PUBLIC OFFICERS AND EMPLOYEES - Conferences and Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances)

Opinion 89-9

ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee)

Opinion 89-8

MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to establishment by school district in Adirondack Park)
SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to establishment by a school district in Adirondack Park)
STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park)

Opinion 89-7

PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting)

Opinion 89-6

FINES AND PENALTIES -- Distribution of (fines imposed by a court of record)

Opinion 89-5

COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel)
ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel)

Opinion 89-4

CONFLICT OF INTEREST -- Banking Transactions (purchase of bonds and notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and stockholder)

Opinion 89-3

PUBLIC CONTRACTS -- Purchases through County or State (must be under same terms and conditions as the state or county contract) -- Contracts Requiring Bidding (purchase from State contract vendor under terms and conditions varying from State contract)

Pagination

  • First page « First
  • Previous page ‹‹
  • …
  • Page 22
  • Page 23
  • Page 24
  • Page 25
  • Current page 26
  • Page 27
  • Page 28
  • Page 29
  • Page 30
  • …
  • 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