Opinion 94 - 1
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This
opinion represents the views of the Office of the State
Comptroller at the time it was rendered. The opinion may no
longer represent those views if, among other things, there have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 opinion. |
COUNTIES -- Powers and Duties (authority to chargeback salaries
to sewer district)
LOCAL LAWS -- Improvement Districts (authority of county to
chargeback salaries to district)
SEWER DISTRICTS -- Operation and Maintenance (authority of
county to chargeback salaries to district)
COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is
not authorized to chargeback to a county sewer district a
portion of the salaries of county employees attributable to the
administration and operation of the sewer district.
You ask whether a portion of the salaries of county
employees who perform services for the administration and
operation of a county sewer district may be allocated and
charged back to the sewer district.
Article 5-A of the County Law (§250 et seq.) contains
provisions governing the establishment, operation and
maintenance of county special districts. These provisions are
generally parallel to those contained in articles 12 and 12-A
of Town Law (§190 et seq.) relative to town special districts.
Pursuant to section 202(1) of the Town Law, town boards are
expressly authorized to apportion against and charge to the
cost of establishing a district an allowance for services
rendered by salaried town employees when such services are
necessary to or occasioned by reason of making the particular
improvement. Further, Town Law, §202-a(7) expressly authorizes
towns to apportion and charge to the expense of maintaining a
district an allowance for services rendered by any town officer
or employee when the services are necessary to or occasioned by
reason of maintenance of the district. The County Law, like
Town Law, §202(1), expressly authorizes counties to apportion
against and charge to a special district an allowance for
services rendered by salaried county officers and employees
which are necessary to or occasioned by the establishment of a
district (County Law, §267). However, it contains no provision
analogous to Town Law, §202-a(7) authorizing the chargeback of
an allowance for the cost of services rendered by officers and
employees in connection with operation and maintenance of a
district. In view of the specific authorizations for
chargebacks in County Law, §267 and Town Law, §202 and §202-
a(7) and the lack of evidence that the failure to authorize a
chargeback of an allowance for salaries of employees in
connection with operation and maintenance of a county district
was inadvertent, we conclude that a county is not authorized
under the County Law to chargeback such costs (see 28 Opns St
Comp, 1972, p 32; McKinney's Statutes, §§74, 240; see also In
re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211
App Div 826, 206 NYS 970).
Further, it is our opinion that a county may not, by the
enactment of a local law, provide for such chargeback of the
cost of services of county employees. A county is generally
authorized to adopt local laws, not inconsistent with the
Constitution or a general law, relating to its property,
affairs or government or those matters specifically enumerated
in section 10 of the Municipal Home Rule Law (Municipal Home
Rule Law, §10[1][i],[ii]), including the compensation of its
officers (Municipal Home Rule Law, §10[1][ii][a][1]). Also,
article 4 of the Municipal Home Rule Law authorizes charter
counties to adopt charter laws pertaining to the structure of
county government and the manner in which it is to function.
Charter laws need not be consistent with general or special
laws except as provided in Municipal Home Rule Law, §34
(Heimbach v Mills, 67 AD2d 731, 412 NYS2d 668). It is well
settled, however, that a local government may not exercise home
rule powers in situations where the State Legislature has
demonstrated a desire or design to pre-empt the subject matter
of the proposed local law (Albany Area Builders Association v
Town of Guilderland, 74 NY2d 372, 547 NYS2d 627; Jancyn
Manufacturing Corp. v County of Suffolk, 71 NY2d 91, 524 NYS2d
8; Con Ed v Town of Red Hook, 60 NY2d 99, 468 NYS2d 596). The
intent to pre-empt need not be express, but may be implied from
a declaration of State policy by the Legislature or from the
fact that the Legislature has enacted a comprehensive and
detailed regulatory scheme in a particular area (Albany Area
Builders Association, supra; Jancyn, supra; Con Ed, supra; see
also 1990 Opns St Comp No. 90-39, p 88; 1987 Opns St Comp No.
87-55, p 83).
In Coconato v Town of Esopus, 152 AD2d 39, 547 NYS2d 953,
lv den 76 NY2d 701, 558 NYS2d 891, it was held that provisions
of articles 12 and 12-A of the Town Law for the financing of
town water districts manifested the Legislature's intent to
pre-empt the area of financing improvements in such districts.
In our view, article 5-A of the County Law similarly
establishes a comprehensive scheme for financing the cost of
establishment and operation of county improvement districts and
evidences an intent to pre-empt local regulation in this area.
Consequently, in our opinion, a county may not adopt a local
law providing for the chargeback of the costs of services of
county employees relating to the operation of a county sewer
district treatment plant.
In light of the foregoing, it is our opinion that a portion
of the salaries of county employees attributable to the
administration and operation of a county sewer district may not
be charged back to the sewer district, in the absence of State
legislation authorizing such a chargeback.
February 3, 1994
Thomas J. Cione, Esq., Assistant County Attorney
County of Orange
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