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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 -- Exempt Volunteer Firemen's Benevolent Association (disposition of interest on investment of tax moneys); (need to be member of association to receive benefits); (use of money for scholarship program)
INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys, or any interest earned thereon, to provide college scholarships to disabled or indigent volunteer firefighters and their families. The scholarships must be available to all firefighters for whose benefit the Association was established, without regard to actual membership in the Association.

AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs)
AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs)

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (disposition of interest on investment of tax moneys); (need to be member of association to receive benefits); (use of money for scholarship program)
INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys, or any interest earned thereon, to provide college scholarships to disabled or indigent volunteer firefighters and their families. The scholarships must be available to all firefighters for whose benefit the Association was established, without regard to actual membership in the Association.

This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.



PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (performing work for private water system)

VILLAGES -- Powers and Duties (services for private water systems)

This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion 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 opinion.



IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures when increase in maximum amount to be expended is funded by private contribution)



WATER DISTRICTS -- Establishment (procedures when increase in maximum amount to be expended is funded by private contribution)

LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions)
SALES TAX -- Use (for reduction of townwide taxes within town outside village area)

STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section 284 agreement)
SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys subject to section 284 agreement)
MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement)

This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion 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 opinion.

OFFICIAL NEWSPAPER -- Designation of (criteria for in villages)
VILLAGE BOARD -- Powers and Duties (designation of official newspaper)

FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of)
REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district)
PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district)

This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion 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 opinion.



PUBLIC CONTRACTS -- Professional Services (physician)

BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund)
STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported)

COUNTIES -- Powers and Duties (designating holidays for closing of county offices)
LOCAL LAWS -- Public Holidays (determining day to celebrate)

BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts)
PUBLIC CONTRACTS -- Installment Purchase Contracts (computation of 115% limitation)
WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c])

This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion 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 opinion.



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

MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - where spouse accompanies school board member)
PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference)

COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail)
COUNTY SHERIFF -- Powers and Duties (transportation of individual after arraignment)
VILLAGES -- Powers and Duties (liability for the cost of transportation to county jail)

COUNTIES -- Powers and Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis)
LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for the provision of sheriff's road patrol services)

COUNTIES -- Improvement Districts (extension of service within a sewer district)
IMPROVEMENT DISTRICTS -- Powers and Duties (extension of service within a county sewer district)
SEWER DISTRICTS -- Construction (extension of service within county district)