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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels)
FIRE PROTECTION DISTRICTS -- Dissolution (simultaneous establishment of fire district within area of dissolved fire protection district)

IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) -- Public Parking Districts (authority to charge "entry fee" to properties within extension)
LOCAL LAWS -- Fees (authority to charge "entry fee" to properties within an extension to a public parking district) -- Improvement Districts (authority to charge "entry fee" to properties within an extension to a public parking district)
PARKING FACILITIES -- Public Parking Districts (authority to charge "entry fee" to properties within extension)

FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use)

FIRE DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer rewards)

TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary increase for appointive assessor)
LOCAL LAWS -- Compensation (fixed amount plus hourly rate for appointive town assessor)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate for appointive town assessor); (salary increase for appointive town assessor)

SEWER RENTS -- Imposition of (at amount that would generate excess revenues for general municipal purposes) -- Rates (fixing of at amount that would generate excess revenues for general municipal purposes)

FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be credited with one year of firefighting service); (participation in department responses required in order to be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in another category)

CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) -- Overtime (pay in excess of Fair Labor Standards Act minimum requirements)

MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages)
POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages)
VILLAGES -- Police and Police Protection (joint service agreement between two non-contiguous villages)

POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional amount received by other than next ranking subordinate)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement to salary increase by police chief of additional amount received by other than next ranking subordinate)
WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m)

CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town agencies)

FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns)
TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district)

FIRE DISTRICTS -- Appropriations and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum)
HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum)

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association)

FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities performed under auspices of village fire department)
FIRE PROTECTION AND PREVENTION -- Villages (authority to transfer responsibility for service award program to joint fire district)
VILLAGES -- Fire Department and Fire Protection (authority to transfer responsibility for service award program to joint fire district) -- Powers and Duties (authority to transfer responsibility for service award program to joint fire district)
VOLUNTEER FIREFIGHTERS -- Service Award Programs (establishment by joint fire district); (authority for village to transfer responsibility for service award program to joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities performed under auspices of village fire department)

PUBLIC AUTHORITIES -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority)
PUBLIC CONTRACTS -- Award (by public authority for construction of town water system)
WATER IMPROVEMENTS -- Construction (letting of contracts by public authority for town water system)

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance)
WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special acts)

VOLUNTEER FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis)

COLLECTIVE BARGAINING AGREEMENTS -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program)
SCHOOL DISTRICTS -- Teachers (payments by school district into annuity program)

FIRE COMPANY - Membership (eligibility to join second company)