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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

CONFLICTS OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives)

PUBLIC OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (removal of deputy appointed by town board)
TOWN BOARD -- Powers and Duties (removal of deputy appointed by town board)

MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan)
REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with county debt and Urban Development Corporation loan)

INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program)
WORDS AND PHRASES -- Compensation (as including salary and certain other payments)

CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services (county health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county)
HEALTH AND HEALTH SERVICES -- Contracts for (home health care services)

CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as officer and stockholder of company contracting with fire district) -- Maintenance Contracts (fire commissioner who is secretary/treasurer and stockholder of company performing snow removal and lawn maintenance) -- Exceptions (abstension and competitive bidding not exceptions); (limited exception for municipalities in counties having a population of 200,000 or less)

FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund)

MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund)

COLLECTIVE BARGAINING AGREEMENTS -- Termination Pay (installment payments of)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (installment payment of termination pay) -- Termination Pay (installment payments)

IMPROVEMENT DISTRICTS -- Establishment (filing town special district final orders with State Comptroller)
STATE COMPTROLLER -- Powers and Duties (filing town special district final orders)
TOWN CLERK -- Powers and Duties (filing town special district final orders with State Comptroller)

LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and performing arts)
MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, graphic, dramatic and performing arts)
PARKS AND RECREATION -- Recreation Programs (promotion of literary, graphic, dramatic and performing arts)
VILLAGES -- Powers and Duties (promotion of literary, graphic, dramatic and performing arts)

CLAIMS -- Payment (of police officers' legal fees as moral obligation)
LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees)
MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay police officers' legal fees)
POLICE AND POLICE PROTECTION -- Compensation (authority to pay legal fees)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay police officers' legal fees) -- Legal Expenses (authority to pay police officers' legal fees)
VILLAGES -- Powers and Duties (authority to pay police officers' legal fees)

INDEPENDENT CONTRACTORS -- Defense and Indemnification (indemnification of custodial bank)
MUNICIPAL CORPORATIONS -- Powers and Duties (authority to indemnify custodial bank)
MUNICIPAL FUNDS -- Deposits and Investments (authority to indemnify custodial bank)
PUBLIC CONTRACTS -- Terms and Conditions (indemnification provision in custodial bank agreement)
TOWNS -- Powers and Duties (authority to indemnify custodial bank)

LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption)
REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or sewer system)
SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by water or sewer system)
VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not served by water or sewer system)
WATER SUPPLY AND DISTRIBUTION -- Financing of (authority to provide real property tax exemptions when property not served by water or sewer system)

PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC CONTRACTS -- Contracts Requiring Bidding (removal and retention by the contractor of underground tanks constitutes a contract for public work) -- Bidding Monetary Threshold (exchange of removed underground tanks constitutes indirect expenditure)

FEES -- Classification (based on whether structure is unheated and seasonal) -- Rates (requirements for building permit fees)

SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend)
WATER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend)

BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations)
CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee)
MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of long-time service - framed municipal bond)
PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring employee)

PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts)
WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts)
BONDS AND NOTES -- Periods of Probable Usefulness (as distinguished from "expected useful life")

CITIES -- Powers and Duties (authority to pay for continuing legal education tuition for city attorney)
MUNICIPAL FUNDS -- Appropriations and Expenditures (miscellaneous expenses - continuing legal education tuition for municipal attorney)
PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (continuing legal education tuition for municipal attorney) -- Compensation (continuing legal education tuition for municipal attorney)
LOCAL LAWS -- Compensation (continuing legal education tuition for municipal attorney)