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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund established)

IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of facilities) -- Increase or Improvement of Facilities (reconstruction or replacement of damaged, destroyed or worn-out facilities or appurtenances by beach erosion control district)

POLICE AND POLICE PROTECTION -- Police Department (abolishment in village)
REFERENDUM -- Permissive (need for when abolishing village police department)
VILLAGE BOARD -- Police and Police Protection (abolishment of police department) -- Powers and Duties (abolishment of police department)
VILLAGES -- Police and Police Protection (abolishment of police department)

FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall and fire station)
MUNICIPAL COOPERATION -- Capital Improvements (joint construction of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property by town and fire district for construction purposes)
TOWNS -- Powers and Duties (joint purchase with fire district of real property and construction of building for use as town hall and fire station)

VILLAGES -- Powers and Duties (advisory referendum on becoming a city)
REFERENDUM -- Advisory (village becoming a city)

FIRE DISTRICTS -- Appropriations and Expenditures (payment of the expenses of volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college courses)
VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at conferences); (for tuition expenses incurred in completing certain college courses)

IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of)
WATER DISTRICTS -- Property (use of proceeds from sale of)

BUILDING INSPECTOR -- Expenses (judgment arising from his or her actions)
MUNICIPAL FUNDS -- Part-town Charges (payment of judgment arising from part-town function) -- Town Charges (payment of judgment arising from townwide function)
TOWN BOARD -- Powers and Duties (authority to apportion the cost of certain judgments between part-town and townwide portions of general fund)
TOWN SUPERVISOR -- Expenses (judgment arising from his or her actions)
ZONING AND PLANNING -- Expenses (judgment arising from zoning and planning function)

COMMUNITY COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee)
CONFLICTS OF INTEREST -- Approval of Contracts (post-audit of disbursements from petty cash fund) -- Exceptions (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by college trustee)

AMBULANCE SERVICE -- Service Award Programs (simultaneous participation in retirement system)
VOLUNTEERS -- Ambulance Workers (simultaneous participation in service award program and retirement system)

FIRE DISTRICTS -- Fiscal Year (change only by special act)

REAL PROPERTY -- Sales (authority of town board to submit proposition to voter approval on own motion)
REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of petition)
TOWN BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion)

MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund)
FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited)

POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to General Municipal Law, §207-m when collective bargaining agreement provides for signing incentive for highest ranking subordinate)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (signing incentive as constituting base salary for purposes of General Municipal Law, §207-m)
WORDS AND PHRASES -- "Base Salary" (for purposes of General Municipal Law, §207-m)

FEES -- Justice Courts (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations evidenced by photo-monitoring); (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which result in default judgments)
STATE COMPTROLLER -- Justice Court Fund (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations evidenced by photo-monitoring)
VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions (violation of toll collection regulations evidenced by photo-monitoring as an offense for purposes of General Municipal Law, §99-l[1][a])
WORDS AND PHRASES -- "other offenses" (meaning of for purposes of General Municipal Law, §99-l[1][a])

FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters)
MUNICIPAL COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds (manner of apportioning costs under cooperation agreement)

CONFLICTS OF INTEREST-- Insurance Transactions (town supervisor placing insurance through same agency through which town's insurance placed) -- Interest in Contract (arising from general concern with overall financial well-being or success of company)
PUBLIC CONTRACTS -- Policies and Procedures (applicability to procurement of insurance)

FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents appellant)

LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); (authority to supersede village budget procedures) -- Real Property (payment of proceeds of sale of village property to third party for benefit of village)
MUNICIPAL FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property)
PUBLIC CONTRACTS -- Terms and Conditions (payment of proceeds of sale of village property to third party for benefit of village)
REAL PROPERTY -- Sale (payment of proceeds of sale of village property to third party for benefit of village)
VILLAGES -- Powers and Duties (payment of proceeds of sale of village property to third party for benefit of village)

CONFLICTS OF INTEREST -- Engineering Services (environmental review by village trustee or firm of the trustee) -- Exceptions (competitive bidding not an exception); (recoupment of contract cost through fees not an exception) -- Interest in Contract (village trustee providing environmental review services) -- Stock Ownership (village trustee as stockholder of firm providing environmental review services)