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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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

We are in receipt of the City of Troy’s (“City”) resolution no. 2024-127, adopted by the City Council on September 5, 2024, seeking an advisory opinion from our Office “declaring that the City of Troy may lawfully issue general obligation bonds to fund replacement of all public and privately owned lead water service lines in the City without violating Section 1 of Article 8, the Gift and Loan Clause, of the New York State Constitution, and that the Gift and Loan Clause does not prevent municipalities from using public funds to replace privately owned lead water service lines on private and public properties to remediate this public health emergency.”

CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company owned by a member of a town board of assessment review)
REAL PROPERTY TAXES AND ASSESSMENTS -- Board of Assessment Review (purchases of highway related products from company owned by a member of a town board of assessment review)

INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (serving as staff of not-for-profit corporations) -- Powers and Duties (hiring employees to serve as staff of not-for-profit corporations)

AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under contract with private ambulance company) -- Fire Districts (contracts for "back up" services with private ambulance company)
FEES -- Imposition of (by fire districts for "back up" services provided under contract with private ambulance company)
FIRE DISTRICTS -- Ambulance Service ("back up" services provided under contract with private ambulance company); (imposition of fees for "back up" services provided under contract with private ambulance company) -- Powers and Duties (contract for "back up" services provided by private ambulance company); (imposition of fees for "back up" services provided under contract with private ambulance company); (by fire districts for "back up" services provided under contract with private ambulance company)

PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district)
WATER DISTRICTS -- Property (sale of unneeded vehicles)

PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use)
ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of a portion of a parcel to be dedicated for park or recreation use)

STATE COMPTROLLER -- Approval by (of town water improvement)
TOWNS -- Powers and Duties (State Comptroller's permission for water improvement)
WATER IMPROVEMENTS -- State Comptroller's Permission (when required)
WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission)

CONFLICTS OF INTEREST -- Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer)
FIRE DISTRICTS --Treasurer (spouse of fire district commissioner as appointed treasurer)

POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, unused vacation leave payable upon retirement)

FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money payable under fire protection contract); (submission of budget to village and town under fire protection contract)
FIRE PROTECTION AND PREVENTION -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire company); (submission of budget by volunteer fire company)
FIRE PROTECTION DISTRICTS -- Contracts (payment of amount directly to volunteer fire company); (restrictions on use of money by volunteer fire company); (submission of budget by volunteer fire company); (with village)
VILLAGES -- Fire Department and Fire Protection (terms and conditions of fire protection contracts)

LOCAL LAWS -- Pre-emption (special district matters)
MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund)
PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town general fund); (raising amounts for)

FIRE DISTRICTS -- Appropriations and Expenditures (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital reserve fund)
MUNICIPAL FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a capital reserve fund)

CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board member providing hauling services as sole proprietor)

CONFLICTS OF INTEREST -- Contracts (gifts to school district) -- Exceptions (contracts with not-for-profit-corporations)

FIRE COMPANY -- Powers and Duties (obtaining an annual audit)
FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company)
TOWN BOARD -- Powers and Duties (audit of fire company)

PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” for elected officials)
STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials)
WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315)

POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer)

COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund)
MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for transfer in counties)
REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county)

LOCAL LAWS -- Municipal Funds (authority to supersede village budget procedures)
MUNICIPAL FUNDS -- Budget Procedures (authority to supersede in village); (authority to establish fund for annual payments under ambulance services agreement)
REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement)

POLICE AND POLICE PROTECTION -- Police Chief (entitlement to “other compensation” when no increase on or after August 2, 1999)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of police chief to “other compensation” when no increase on or after August 2, 1999)