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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of)

PARKS AND RECREATION -- Concessions (to operate golf course); (as distinguished from lease)
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (concessions)

PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice)
VILLAGE JUSTICE -- Acting Justice (appointment mandatory) -- Compensation (authority to increase during term)

MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement)
STREETS AND HIGHWAYS -- Highway Garage (referendum requirement)

WATER RENTS -- Rates (schedule of rates may include a classification under which low income senior citizens are charged at a reduced rate)
CONSTITUTIONAL LAW -- Equal Protection (classification of users based on age and income)

CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions (remuneration and duties exception)

FIRE COMPANY- Powers and Duties (submission of books and records for audit)
FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities of village fire department)
VILLAGE BOARD -- Powers and Duties (requiring submission of fire company books for audit); (requiring submission of report by chief of fire department)

IMPROVEMENT DISTRICTS -- Extensions (prior to effective date of a consolidation)
WATER DISTRICTS -- Extension (prior to effective date of a consolidation)

PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working vacations from calculation of final average salary)

CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Interest in Contract (community college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with not-for-profit corporations) -- Disclosure of Interest (when required)
COMMUNITY COLLEGES -- Conflicts of Interest (community college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Real Property (community college officers and employees who are directors of a not-for-profit corporation which purchases real property from county)

MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of moneys for dredging lake)

MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the interior of a water storage tank)

PUBLIC OFFICERS AND EMPLOYEES -- Criteria For Determining Public Office (description of) -- Removal (of officer or employee appointed for fixed term)
LOCAL LAWS -- Procedural Requirements (effect of failure to comply with)
VILLAGE MAYOR -- Powers and Duties (authority to make motions at board meetings)

PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (purchases of equipment by certain public authorities); (solicitation of competition for)
PUBLIC AUTHORITIES -- Competitive Bidding Requirements (purchases of equipment)

REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement)

MUNICIPAL COOPERATION -- Municipal Funds (cooperative investments)
MUNICIPAL FUNDS -- Deposits and Investments (as cooperative activity)

CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized)

CONFLICTS OF INTEREST -- Engineering Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract)

WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments)
COUNTY SHERIFF -- Disability (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments)
COUNTIES -- Fund Transfers (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments)

SALES TAX -- Distribution of (adjustment by county of erroneous payments to other municipalities)
MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities)