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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation in group purchasing programs)
PUBLIC CONTRACTS - Contracts Not Requiring Bidding (purchases by municipal nursing homes pursuant to a group purchasing program)

PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in service) -- Vacations (authority to convert into cash upon death in service)
MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to convert employee's accumulated leave time into cash upon death in service)

CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government)

POLICE AND POLICE PROTECTION -- Contract for (additional protection by county to village); (additional protection by town to village) -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); (prior notice requirements for abolishment)

CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations)

LIBRARIES -- Investments (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source moneys to reduce)

CONFLICTS OF INTEREST -- Legal Services (contract with city attorney's profit corporation law firm)

MUNICIPAL FUNDS -- Appropriations and Expenditures (contributions to private organizations -- veterans memorial committee)

IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish)
MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district)

SEWER DISTRICTS -- Establishment (of town district within county district)

CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim)
CLAIMS -- Compromise or Settlement of (waiver of penalties arising from nonpayment of water rents)

REFERENDUM -- Advisory (fluoridation of water)

AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts)

ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest)
CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for subdivision approval)

CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney)

PERSONAL PROPERTY -- Computers (authority to copyright programs); (authority to market programs) -- Disposition of (authority of school district to sell computer programs)
SCHOOL DISTRICTS -- Personal Property (authority to copyright computer programs); (authority to sell computer programs); (authority to release copyright) -- Powers and Duties (authority to market computer programs; (authority to sell computer programs); (authority to release copyright)

REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee)

PUBLIC HOUSING AUTHORITIES -- Officers and Employees (employee health and dental benefits)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees)
MUNICIPAL COOPERATION -- Insurance (joint agreement between municipality and public housing authority to provide employee health and dental benefits)
INSURANCE -- Health Insurance (authority to provide for housing authority employees)

POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys received as gift for unit established for village)

MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund)
LANDFILL -- Closure (creation of capital reserve fund to finance)
REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance closure of landfill)