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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district)
IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- Referendum - (on sale of real property of a county sewer district)
SEWER DISTRICTS -- Referendum (on sale of real property of a county sewer district)

CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library)
COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library)
LIBRARIES -- Public Library (authority to establish financial disclosure requirements)
MUNICIPAL CORPORATIONS -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library)

COUNTIES -- Assigned counsel (determination of amount of compensation) -- Powers and Duties (audit of claim for compensation submitted by assigned counsel)
CLAIMS -- Audit (by county of claim for compensation by assigned counsel in amount fixed by court) -- Payment (without audit of claim for compensation fixed by court)

COUNTIES -- Improvement Districts (no authority to establish lighting district)
IMPROVEMENT DISTRICTS -- Lighting Districts (no authority to establish in county)
LOCAL LAWS -- Pre-emption (formation of county lighting district)

FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case)

VOLUNTEER FIREFIGHTERS -- Service Award Programs (service credit for training taken during a period of suspension); (service credit for training taken without approval)

CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary as employee of engineer who appears before the board) -- Engineering Services (planning board secretary as employee of engineer who appears before the board)

CITIES -- Powers and Duties (authority to establish financial disclosure requirements for housing authorities)
CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing authorities) -- Public Housing Authorities (applicability of city financial disclosure requirements)
MUNICIPAL CORPORATIONS -- Powers and Duties (authority to establish financial disclosure requirements for housing authorities)
PUBLIC HOUSING AUTHORITIES -- Officers and Employees (applicability of municipal financial disclosure requirements)

PUBLIC CONTRACTS -- Installment Purchase Contracts (authority to use for construction of firehouse)

CONFLICTS OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business)
ZONING AND PLANNING -- Zoning Changes (effect of negative impact on board member's business)

CITIES -- Powers and Duties (requirement that claims be certified)
CLAIMS -- Certification of (necessity for in city)
LOCAL LAWS -- Claims (certification requirement)

ABANDONED AND LOST PROPERTY -- Money (court and trust funds)
COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys)
STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys)

COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers and Duties (expenditure of revenues derived from surcharge imposed to establish and maintain E911 system)
MUNICIPAL FUNDS -- Appropriations and Expenditures (expenditure by county of revenues derived from surcharge imposed to establish and maintain E911 system)
WORDS AND PHRASES -- "Maintaining" (as including construction of appropriate housing for E911 system) -- "Operations and maintenance costs" (as distinguished from construction or acquisition) -- "System Costs" (as including construction and incidental costs for purposes of County Law, article 6)

REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road)
STREETS AND HIGHWAYS -- Private Roads (construction of by village)
VILLAGES -- Powers and Duties (construction of and assessment for private road)

FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse)

REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive)

INSURANCE -- Health Insurance (authority to cover former school board members); (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans)
MUNICIPAL COOPERATION -- Insurance (municipal cooperative health benefit plans)
SCHOOL DISTRICTS -- Powers and Duties (authority to provide health insurance coverage for former school board members)

PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan)
WORKERS' COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority)

FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund)
MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by appropriation)

FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees)
TOWNS -- Liability (for court fees)