Opinion 88-21

ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which room(s) used for public meetings)

Opinion 88-20

COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court)

Opinion 88-19

ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private landfill)
TOWNS -- Powers and Duties (acceptance of gift to defray expenses of lawsuit)
REFERENDUM -- Landfill (establishment of private landfill)

Opinion 88-18

TAXES -- Mortgage Tax (distribution to newly incorporated village)
VILLAGES -- Incorporation (right to distribution of mortgage tax)

Opinion 88-17

ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land)

Opinion 88-16

COUNTY SHERIFF -- Enforcement of Judgment (method of computing interest on income executions) -- Poundage Fees (method of computing poundage fees on income executions)

Opinion 88-15

CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated insurance company)

Opinion 88-14

ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property)
MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to)
STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners)

Opinion 88-13

CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company)

Opinion 88-12

PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (services provided under a municipal cooperation agreement)
MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding (need for where one municipality provides a service to another)

Opinion 88-11

PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest)

Opinion 88-10

TAXES -- Gross Receipts Tax (liability of municipality for)
PUBLIC CONTRACTS -- Modification (addition of amount of gross receipts tax on petroleum products)

Opinion 88-9

WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by separate board)
IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by separate board)

Opinion 88-8

CONFLICTS OF INTEREST -- Maintenance Contracts (fire commissioner who is president and stockholder of company servicing district vehicles) -- Exceptions (abstention from voting not an exception)

Opinion 88-7

BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service)
MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation where surplus bond proceeds available)

Opinion 88-6

PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute to "defined contribution pension plan")

Opinion 88-5

INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits)

Opinion 88-4

COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session)
MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent trainees)

Opinion 88-3

FINES AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law)
WORKERS' COMPENSATION LAW, §52(2): Fines imposed under the Workers' Compensation Law are paid into the Uninsured Employers' Fund.

Opinion 88-2

REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village)
LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village)
REFUSE AND GARBAGE -- Collection of (means of financing collection in villages)