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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive)

MUNICIPAL COOPERATION -- Sewers (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- Water (combining two village water departments)
SEWERS AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments)
STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village street departments)
VILLAGES -- Powers and Duties (municipal cooperation agreement to combine sewer, water and street departments of the two villages)
WATER SUPPLY AND DISTRIBUTION -- Contracts (cooperation agreement to combine two village water departments)

VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls)

CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property)
HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property)
TOWNS -- Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property)

CONSTITUTIONAL LAW -- Gifts and Loans (contract for provision of services by private organization); (contribution to private organizations)
PUBLIC CONTRACTS -- Contracts Not Requiring Competitive Bidding (contract for services pursuant to General Municipal Law §120-w below the competitive bidding monetary threshold)
REFUSE AND GARBAGE -- Solid Waste Facility (contract for services of individuals to coordinate volunteer workers)
VOLUNTEERS -- Use of (to assist at recycling center)

WATER DISTRICTS -- Dissolution (when no improvement constructed and no debt outstanding)

LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum)
REFERENDUM -- Public Libraries (not required to expend monies from reserve fund)

STREETS AND HIGHWAYS -- Improvements (whether required at request of adjacent property owners based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences occupied for part of the year on)

BONDS AND NOTES -- Permissible Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation)
MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open space preservation); (referendum requirements in connection with establishment for acquisition of development rights for open space preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve fund)
REAL PROPERTY -- Purchases (of development rights for open space preservation)

CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to dredge a privately-owned channel)
MUNICIPAL FUNDS -- Appropriations and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds (dredging services performed by highway department charged to general fund)
REFERENDUM -- Mandatory (need for to expend current funds for dredging)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (assignment of additional duties - dredging)
TOWNS -- Powers and Duties (authority to expend current funds for dredging a privately-owned channel)

IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of recreational facilities)
LOCAL LAWS -- Pre-emption (special district matters)

VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age)

REFERENDUM -- Mandatory (content of proposition to establish a service award program for volunteer firefighters); (need for when amending a service award program for volunteer firefighters)
VOLUNTEER FIREFIGHTERS -- Service Award Programs (content of proposition to establish);
(procedure to amend)

IMPROVEMENT DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation to sign petition to dissolve district); (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12])
PERSONAL PROPERTY -- Disposition of (a service contract of a lighting district)
WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12])

CONFLICTS OF INTEREST -- Contracts (intermunicipal agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in Contract (municipal officer or employee not deemed to have interest in intermunicipal agreement)
MUNICIPAL COOPERATION -- Conflicts of Interest (intermunicipal agreement does not constitute "contract" within the meaning of General Municipal Law, article 18)

FEES -- Imposition of (authority of a town to install a tollbooth and charge a fee to certain users of town highways)
LOCAL LAWS -- Pre-emption (fees for use of town highways)
MUNICIPAL CORPORATIONS -- Powers and Duties (authority to install a tollbooth and charge a fee to certain users of public highways)
STREETS AND HIGHWAYS -- Improvements (authority of a town to charge a fee to certain users of town highway to be used to replace highway) -- Use of (authority of a town to charge a fee to certain users of town highways)
TOWNS -- Powers and Duties (authority of a town to install a tollbooth and charge a fee to certain users of town highways)
VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions (authority of town to install tollbooth and charge a fee to certain users of town highway)

LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of sponsor to provide for defense and indemnification of library employees)
PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification of public library employees)

CONFLICT OF INTEREST -- Powers and Duties (of individual on behalf of private corporation doing business with fire district not relevant for purposes of section 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing business with fire district)

CLAIMS -- Audit (necessity of vendor certification)
TOWN BOARD -- Powers and Duties (authority to require certification or verification of claims)

CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations)