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Legal Opinions: 1993 - 1988

Opinion 93-33
OFFICIAL NEWSPAPER -- Designation (use of newspaper not entered as second-class matter); (use of newspaper entered as second-class matter outside the municipality)
PUBLIC MEETINGS -- Notice (use of newspaper not entered as second-class matter); (use of newspaper entered as second-class matter outside the municipality)
SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting)

Opinion 93-32
CONFLICTS OF INTEREST -- Financial Disclosure (authority of State Comptroller to obtain access to annual financial disclosure statements)
MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain access to annual financial disclosure statements)
STATE COMPTROLLER -- Powers and Duties (municipalities - authority to obtain access to annual financial disclosure statements)

Opinion 93-31
PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member from home to meetings)

Opinion 93-30
COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail)
COUNTY SHERIFF -- Powers and Duties (transportation of individual after arraignment)
VILLAGES -- Powers and Duties (liability for the cost of transportation to county jail)

Opinion 93-29
OFFICIAL NEWSPAPER -- Designation of (criteria for in villages)
VILLAGE BOARD -- Powers and Duties (designation of official newspaper)

Opinion 93-28
STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section 284 agreement)
SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys subject to section 284 agreement)
MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement)

Opinion 93-27
LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions)
SALES TAX -- Use (for reduction of townwide taxes within town outside village area)

Opinion 93-26
AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs)
AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs)

Opinion 93-25
CONSTITUTIONAL LAW -- Gifts and Loans (lighting of private right-of-way)
STREETS AND HIGHWAYS -- Private Roads (lighting by village)
VILLAGES -- Powers and Duties (lighting of private right-of-way)

Opinion 93-24
FIRE DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility)
PARKS AND RECREATION -- Facilities (construction of outdoor competitive sports facility by fire district)

Opinion 93-23
CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services)
ZONING AND PLANNING -- Planning Boards (electrical contractor as chair of board)

Opinion 93-22
BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund)
STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported)

Opinion 93-21
FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of)
REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district)
PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district)

Opinion 93-20
LOCAL LAWS -- Taxes and Assessments (requiring countersignature on checks issued by receiver); Referendum Requirements (requiring countersignature on checks issued by receiver)
RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (necessity of countersignature)

Opinion 93-19
COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption)
FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of adoption)

Opinion 93-18
FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award program)
FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum on service award program)
FIRE PROTECTION DISTRICTS -- Service Award Program (circumstances requiring referendum on program for fire company in fire protection district)
VOLUNTEER FIREFIGHTERS -- Service Award Program (authority to require referendum on establishment of program)

Opinion 93-17
BONDS AND NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum Requirements (for pre-payment of certain employer retirement contributions)
MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be issued)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to pre-pay certain employer retirement contributions)
SCHOOL DISTRICTS -- Powers and Duties (authority to issue bonds to pre-pay certain employer retirement contributions)

Opinion 93-16
VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during regularly assigned work periods)
WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f])

Opinion 93-15
LIBRARIES -- Finances (requirements of annual audit of by town board)
TOWN BOARDS -- Powers and Duties (authority to annually audit public library)
Powers and Duties (authority to annually audit public library)

Opinion 93-14
COUNTIES -- Improvement Districts (extension of service within a sewer district)
IMPROVEMENT DISTRICTS -- Powers and Duties (extension of service within a county sewer district)
SEWER DISTRICTS -- Construction (extension of service within county district)

Opinion 93-13
COUNTIES -- Powers and Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis)
LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for the provision of sheriff's road patrol services)

Opinion 93-12
MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - where spouse accompanies school board member)
PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference)

Opinion 93-11
BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts)
PUBLIC CONTRACTS -- Installment Purchase Contracts (computation of 115% limitation)
WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c])

Opinion 93-10
COUNTIES -- Powers and Duties (designating holidays for closing of county offices)
LOCAL LAWS -- Public Holidays (determining day to celebrate)

Opinion 93-9
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (disposition of interest on investment of tax moneys); (need to be member of association to receive benefits); (use of money for scholarship program)

Opinion 93-8
BONDS OR NOTES -- Variable Rate Obligations (propriety of including a provision to increase the interest rate due to change in law)

Opinion 93-7
PUBLIC CONTRACTS -- Contracts Requiring Bidding (service of legal process)

Opinion 93-6
FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for)
MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection contracts)

Opinion 93-5
TOWNS -- Budget (effect of late publication of notice of hearing)

Opinion 93-4
BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments)
REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments)

Opinion 93-3
PUBLIC CONTRACTS -- Professional Services (physician)

Opinion 93-2
REFERENDUM -- Change in Fiscal Year (timing of proposition in village)
VILLAGES -- Fiscal Year (timing of proposition to change)

Opinion 93-1
COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy)
COUNTY CLERK -- Deputy (entitlement to salary fixed for clerk in the event of a vacancy)
COUNTY TREASURER -- Deputy (entitlement to salary fixed for treasurer in the event of a vacancy)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (for deputy acting in the event of a vacancy) -- Deputy (entitlement to salary of principal in the event of a vacancy)

Opinion 92-57
SEWER RENTS -- Interest and Penalties (by State to village)
STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village)
VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State)
WATER RENTS -- Interest and Penalties (by State to village)

Opinion 92-56
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of flat monthly allowance for use of private automobile on official business)
WORDS AND PHRASES -- "Terms and conditions of employment" (as including payment of monthly allowance for use of automobile on official business)

Opinion 92-55
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (performing work for private water system)
VILLAGES -- Powers and Duties (services for private water systems)

Opinion 92-54
CONFLICTS OF INTEREST -- Banking Transactions (designation of bank as depository when town supervisor is officer and stockholder) -- Purchase of bonds and notes when town supervisor is officer and stockholder)

Opinion 92-53
SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement)

Opinion 92-52
PUBLIC AUTHORITIES -- Municipal Cooperation (joint investments by municipalities and public authorities)
MUNICIPAL COOPERATION -- Municipal Funds (joint investments with public authorities)
MUNICIPAL FUNDS -- Deposits and Investments (joint investment with public authorities)

Opinion 92-51
INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse)
PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA)

Opinion 92-50
PUBLIC CONTRACTS -- Award (preference to local bidder)
LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder)
CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal Protection (preference to local bidder) -- Privileges and Immunities (preference to local bidder)

Opinion 92-49
PARKS AND RECREATION - Recreational Trail (as constituting park facility)
REFERENDUM - Permissive (need for when town leases land for recreational trail)

Opinion 92-48
MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish); (use of entire proceeds to retire debt even when part of improvement sold)

Opinion 92-47
COUNTIES -- Powers and Duties (deposit and investment of E911 surcharge moneys)
MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of interest on investment of E911 surcharge moneys); (of E911 surcharge moneys)

Opinion 92-46
PUBLIC CONTRACTS -- Bidding Monetary Threshold (computation of for various items used at youth center)

Opinion 92-45
AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad)
EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service)

Opinion 92-44
POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to General Municipal Law, §207-m)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m)

Opinion 92-43
PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession of State statutes governing contracting process)
STREETS AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town board's policies and procedures)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (necessity to obtain prior town board approval for purchases); (purchases governed by town board's policies and procedures)
TOWN BOARD -- Powers and Duties (authority to require prior board approval in procurement policies and procedures)

Opinion 92-42
CONSTITUTIONAL LAW -- Gifts and Loans (use of municipal employees and equipment on private property pursuant to contract)
PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract)
TOWNS -- Powers and Duties (authority to use employees and equipment on private property pursuant to contract)

Opinion 92-41
FIRE DISTRICTS -- Appropriations and Expenditures (to repair thoroughfares within the district)
STREETS AND HIGHWAYS -- Repairs (by fire district)

Opinion 92-40
COUNTIES -- Powers and Duties (imposition of fees at county landfill)
FEES -- Rates (authority to impose fees to produce revenue for general purposes)
LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees to produce revenue for general purposes)

Opinion 92-39
ELECTIONS -- Improvement Districts (eligibility to vote)
IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote)
SEWER DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote)
WATER DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote)

Opinion 92-38
FIRE CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure for filling in village)
VILLAGE BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief)

Opinion 92-37
FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller)
FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain approval of the State Comptroller)
STATE COMPTROLLER -- Powers and Duties (approval of extension of fire district)

Opinion 92-36
COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 system on a part-county basis)

Opinion 92-35
REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property)
RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property)

Opinion 92-34
FINES AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and surcharges)
PARKING AND TRAFFIC REGULATIONS -- Mandatory Surcharges (partial payment of parking fines and surcharges)

Opinion 92-33
MUNICIPAL FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures to fund contract with chamber of commerce)
PARK DISTRICTS -- Powers and Duties (expenditures for promotional services)
LOCAL LAWS -- Pre-emption (special district matters)
PUBLIC CONTRACTS -- Professional Services (promotional and publicity services); (procedures for obtaining) -- Contracts Not Requiring Bidding (promotional and publicity services); (procedures for obtaining)

Opinion 92-32
REAL PROPERTY -- Purchase (of historically significant property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society)

Opinion 92-31
ADVERTISING -- Municipal Advertising (no authority to sell in newsletter)
VILLAGES -- Powers and Duties (publication of informational newsletter)

Opinion 92-30
CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies)

Opinion 92-29
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner)
POLICE AND POLICE PROTECTION -- Police Commissioner (applicability of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual filling vacancy in office of police commissioner)

Opinion 92-28
BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes)
LIBRARIES -- Finances (issuance and payment of proceeds of tax anticipation notes); (payment of interest on tax anticipation notes) -- Investments (interest earned on) -- Taxes (time for payment over by school district)
SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment of library fund); (time for payment over); (issuance of tax anticipation notes for library taxes)

Opinion 92-27
LOCAL LAWS -- Payroll Deductions (for charitable contributions)
PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable contributions) -- Wage Assignment (to charitable organizations)

Opinion 92-26
ELECTIONS -- Board of Elections (liability for expenses of)

Opinion 92-25
FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls)

Opinion 92-24
OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns)

Opinion 92-23
IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district)
REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage tanks and the erection of a switching station near a well)

Opinion 92-22
CONFLICTS OF INTEREST -- Contracts (representation of owners of property located outside municipality in assessment review proceedings)
PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing owners of property located outside village in assessment review proceedings)

Opinion 92-21
FEES -- Justice Courts (mass dismissal of cases - entitlement to fees under General Municipal Law, §99-l)

Opinion 92-20
FEES -- Imposition of (for concerts held on county fairgrounds)
LICENSING AND REGULATORY POWERS -- County fairs (imposition of licensing fee)

Opinion 92-19
ZONING AND PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision)
PARKING AND TRAFFIC REGULATIONS -- Private Roads (authority of town to regulate traffic in residential subdivision)
STREETS AND HIGHWAYS -- Private Roads (authority of town to regulate traffic in residential subdivision)

Opinion 92-18
FEES -- Imposition of (solid waste generation fee); (retroactively)
LANDFILL -- Town (imposition of solid waste generation fee)
LOCAL LAWS -- Fees (imposition of solid waste generation fee by town)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of solid waste generation fee as assessment)
REFUSE AND GARBAGE -- Solid Waste Facility (financing through imposition of solid waste generation fee)

Opinion 92-17
SALES TAX -- Agreements (right of towns to receive share)

Opinion 92-16
CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties)
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office)
REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire company)
TOWNS -- Powers and Duties (lease of office from town officers and fire companies)

Opinion 92-15
POLICE AND POLICE PROTECTION -- Disability Benefits (payment for partial disability attributable only in part to line-of-duty injury); (effect of workers' compensation determination)
WORKERS' COMPENSATION -- Compensation Award (effect on eligibility under General Municipal Law, §207-c) -- Disability Benefits (payment to deputy sheriff eligible for benefits under General Municipal Law, §207-c)

Opinion 92-14
COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order)

Opinion 92-13
LOCAL LAWS -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several elective town offices)
PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years)

Opinion 92-12
PAID FIREFIGHTERS -- Disability Benefits (forfeiture upon becoming self-employed or performing uncompensated services)
WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6])

Opinion 92-11
INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims)
MUNICIPAL FUNDS -- Insurance Reserve (transfer by school district into reserve for property loss and liability claims)
SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to reserve for property loss and liability claims)

Opinion 92-10
ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds)
BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer serial bonds)

Opinion 92-9
VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (appearance at attorney's office in compliance with subpoena for pre-trial questioning)
WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - appearance at attorney's office for pre-trial questioning)

Opinion 92-8
BONDS AND NOTES -- Permissible uses (financing non-federal share of federally-aided city bridge project) -- Proceeds (payment to State Comptroller)
STREETS AND HIGHWAYS -- Improvements (issuance of obligations to finance non-federal share of federally-aided city bridge project)

Opinion 92-7
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's business)
WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer firemen's benevolent associations)

Opinion 92-6
CONFLICTS OF INTEREST -- Family Relationships (spouse of town highway department clerk repairing highway equipment) -- Powers and Duties (checking accuracy of invoices prior to approval by town officer)

Opinion 92-5
CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration)
REAL PROPERTY -- License (authority of school district to grant)
SCHOOL DISTRICTS -- Powers and Duties (authority to grant license)

Opinion 92-4
FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for firefighters)

Opinion 92-3
CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as creditor of planning board chairman) -- Interest in Contract (contracts of creditors)
PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman)
ZONING AND PLANNING -- Planning Boards (consulting engineer as creditor of planning board chairman)

Opinion 92-2
FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone)
FIRE HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and current year under hydrant contract)

Opinion 92-1
PUBLIC CONTRACTS -- Retained Percentages (collection of interest on securities deposited in lieu of); (mandatory nature of withdrawal provisions); (procedure for withdrawal upon deposit of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of participation for); (types of securities which may be substituted for)

Opinion 91-64
PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts)

Opinion 91-63
CONFLICTS OF INTEREST -- Purchases and Sales (town councilman who resides with president and owner of hardware store)

Opinion 91-62
REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to use)
CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library)

Opinion 91-61
FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan)
BAIL MONEYS -- Fees (1% fee to fund an approved county alternatives to incarceration service plan)

Opinion 91-60
STATE COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority)
MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining conflicts of interest)
CONFLICTS OF INTEREST -- Disclosure of Interest (authority of State Comptroller to request information for the purpose of determining conflicts of interest)

Opinion 91-59
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member of association to receive benefits); (use of money for retirement and death benefits)

Opinion 91-58
REFERENDUM -- Advisory (site plan approval)

Opinion 91-57
LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor)
MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor)

Opinion 91-56
PUBLIC AUTHORITIES -- Termination (requirement that there be no outstanding liabilities)
WORDS AND PHRASES -- "Liabilities" (as including accounts payable and contractual obligations for purposes of termination of a public authority)

Opinion 91-55
BONDS AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness)
WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not included as) -- "Net Revenues" (depreciation not deducted from gross revenues to calculate)

Opinion 91-54
LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village)
TAXES -- Occupancy Tax (authority of village to impose on renters of real property) -- Income Tax (authority of village to impose on rents paid by tenants of real property within the village)

Opinion 91-53
TOWN BOARD -- Compensation (additional compensation for additional assigned duties); (additional compensation if also serve as deputy supervisor) -- Powers and Duties (appointment of board member as deputy supervisor)
SUPERINTENDENT OF HIGHWAYS -- Compensation (additional compensation for performing services for special district)
TOWN ASSESSOR -- Compensation (additional compensation for chairman of board of assessors)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for various town officers)
LOCAL LAWS -- Compensation (necessity for local law when paying additional compensation to town board members and highway superintendents)

Opinion 91-52
PUBLIC CONTRACTS -- Award (preference to bidder employing prescribed percentage of local residents); (requiring apprenticeship training program as pre-condition to) -- Bids (restricting bids only to bidders employing prescribed percentage of local residents) -- Lowest Responsible Bidder (responsibility of bidder as distinguished from debarment)
LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to bidder employing prescribed percentage of local residents); (requiring apprenticeship training program as pre-condition to); (restricting bids only to bidders employing prescribed percentage of local residents); (responsibility of bidder as distinguished from debarment)
CONSTITUTIONAL LAW -- Equal Protection (preference to bidder employing prescribed percentage of local residents) -- Privileges and Immunities (preference to bidder employing prescribed percentage of local residents) -- Commerce Clause (preference to bidder employing prescribed percentage of local residents)

Opinion 91-51
MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund)
COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund)

Opinion 91-50
PUBLIC CONTRACTS -- Retained Percentages (substitution of Local Government Assistance Corporation bonds for)

Opinion 91-49
STREETS AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands)
COUNTIES -- Powers and Duties (conveyance of abandoned county highway property)

Opinion 91-48
CONFLICTS OF INTEREST -- Contracts (planning board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center expansion)
PUBLIC OFFICERS AND EMPLOYEES -- Ethics (applicant before planning board represented by board member's personal attorney)
ZONING AND PLANNING -- Planning Boards (board member participating in review of project when applicant represented by board member's personal attorney)

Opinion 91-47
FEES -- Court Fees (filing of an objection to the issuance of letters testamentary)

Opinion 91-46
COUNTY CLERK-- Compensation (increase during term of office)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (increase or decrease for county clerk during term of office)

Opinion 91-45
STREETS AND HIGHWAYS -- Improvements (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (scope of duties); (assignment of additional duties - drainage improvements); (highway repairs and improvements subject to agreement with town board) -- Relations With Town Board (remedies available to town board to enforce agreement for highway repairs and improvements)
TOWN BOARD -- Power and Duties (authority to assign additional duties to highway superintendent); (remedies to enforce agreement with highway superintendent for repair and improvement of town highways)

Opinion 91-44
FIRE COMMISSIONERS -- Compensation (health insurance)
FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners)
INSURANCE -- Health Insurance (authority to cover fire district fire commissioners under State health insurance plan)

Opinion 91-43
CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions)
LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims)
TOWN CLERK -- Powers and Duties (preparation and custody of claims)

Opinion 91-42
FIRE DEPARTMENT -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to condition regarding use)
VILLAGE TREASURER -- Powers and Duties (authority to have custody of fire department funds)
VILLAGES -- Powers and Duties (cooperative investment of fire department funds and village funds)

Opinion 91-41
REFERENDUM -- Tax Limitation (authority by petition to compel referendum)

Opinion 91-40
PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (compensation- determination of period of entitlement); (rescheduling of work days to avoid conflict with military duty)

Opinion 91-39
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (waiver of post-retirement salary - effect on retirement allowance)

Opinion 91-38
PUBLIC CONTRACTS -- Bid Specifications (amount returned from the deposit for copies of)
LOCAL LAWS -- Pre-emption (deposits on plans and specifications)

Opinion 91-37
FINES AND PENALTIES -- Disposition of Parking Fines (received by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402)
PARKING AND TRAFFIC REGULATIONS -- Parking Regulations (disposition of fines received by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402)

Opinion 91-36
ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park)
PARKS AND RECREATION -- Joint Parks (use of village park trust fund moneys to develop facilities in town park)

Opinion 91-35
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments)
POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary increase pursuant to General Municipal Law, §207-m)

Opinion 91-34
PUBLIC CONTRACTS -- Bid Specifications (authority to require timeliness and prior experience by vendor) -- Contracts Requiring Bidding (printing of election materials) -- Professional Services (printing of election materials as not constituting
ELECTIONS -- Printing of Election Supplies (necessity for bidding)

Opinion 91-33
BAIL MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account and pay interest to State Department of Taxation and Finance)
COUNTY TREASURER -- Bail Moneys (duty to deposit bail in interest-bearing account); (maintenance of common bank account for separate bail deposits); (applicability of 2% bail fee to interest earned on deposit of bail)
COURTS -- Bail Moneys (duty of superior court to deposit retained bail in interest-bearing account and pay interest to State Department of Taxation and Finance)

Opinion 91-32
CLAIMS -- Compromise or settlement of (devaluation of real property located near solid waste facilities)
CONSTITUTIONAL LAW -- Gifts and Loans (application to public benefit corporation)
EMINENT DOMAIN -- Compensable Taking (claim for inverse condemnation arising out of property devaluation)
PUBLIC AUTHORITIES -- Powers and Duties (expenditures to compensate property owners for decrease in market value)

Opinion 91-31
MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town)

Opinion 91-30
CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract)

Opinion 91-29
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); (procedure to make fire department recipient of tax moneys); (power to require treasurer to be bonded) -- Recipients (procedure to make fire department recipient of tax moneys payable to benevolent association) -- Treasurer's Powers (liability for tax moneys)

Opinion 91-28
WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes)

Opinion 91-27
COUNTIES -- Real Property (sale of unneeded real property without public bidding)
LOCAL LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215)
REAL PROPERTY -- Conveyances Generally (authority of county to supersede sale and lease provisions of County Law, §215) -- Sales (of unneeded county real property without public bidding)

Opinion 91-26
CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest In Contract (library board member in contract with firm employing daughter)

Opinion 91-25
FIRE PROTECTION AND PREVENTION -- Disability Benefits (entitlement of paid firefighters to salary increments or steps based on longevity and to holiday pay); (employment restrictions)

Opinion 91-24
SEWERS AND SEWER SYSTEMS -- Contracts (to provide service outside town district)
SEWER DISTRICTS -- Contracts (between town and county districts); (to provide service outside district); (with village)

Opinion 91-23
FIRE COMPANY -- Membership (right to be member of more than one company)
VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more than one company)

Opinion 91-22
FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation)
FIRE PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation)

Opinion 91-21
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive)

Opinion 91-20
AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to collect from insurance companies)
FEES -- Collection of (ambulance service fees from insurance companies)

Opinion 91-19
FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment)
FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company)
CONSTITUTIONAL LAW -- Gifts and Loans (authority of fire district to make gift to fire company)

Opinion 91-18
CONFLICTS OF INTEREST -- Family Relationships (spouse of town supervisor serving as his or her bookkeeper or confidential secretary)

Opinion 91-17
LOCAL LAWS -- Competitive Bidding (cannot expand exception under General Municipal Law, §103[8]) -- Preemption (competitive bidding procedures)
PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchases by other than municipal hospitals from group program under the Public Health Law)

Opinion 91-16
OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for publication of notice of unredeemed land)
REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice)

Opinion 91-15
ZONING AND PLANNING -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by town)

Opinion 91-14
MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village)
REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection)
REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage district)
REFUSE AND GARBAGE DISTRICT -- Municipal Cooperation (town district collecting refuse for village)

Opinion 91-13
REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as distinguished from installment purchases); (authority of municipal corporation to enter into installment purchase contract)
BONDS AND NOTES -- Certificates of Participation (as constituting indebtedness for purposes of the Constitution and Local Finance Law)
PUBLIC CONTRACTS -- Contracts Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental functions from not-for-profit corporation) -- Installment Purchase (authority for real property acquisition)
INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (construction of public facility for use by a municipal corporation in performance of its governmental functions)

Opinion 91-12
FIRE COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities)

Opinion 91-11
REFERENDUM -- Mandatory (local law increasing term of office of city engineer)
LOCAL LAWS -- Referendum Requirements (curtailing powers of elective officers subject to mandatory referendum)

Opinion 91-10
WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as meaning ad valorem levies)
TOWNS -- Powers and Duties (tort liability in connection with park district)
PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch 574) -- Powers and Duties (pursuant to Laws of 1924, ch 574)

Opinion 91-9
LOCAL LAWS -- Procedural Requirements (mandatory referendum - curtailing powers of city board of estimate)
MUNICIPAL FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class)
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items)
CITIES -- City Council (authority to increase budget items) -- Powers and Duties (supersession of Second Class Cities Law)

Opinion 91-8
CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district bonds and payment of principal and interest on bonds)

Opinion 91-7
AMBULANCE DISTRICTS -- Contracts (authority to contract with village fire department)
AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency and general service)
FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of)
FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire department other than the one providing fire protection)
TOWNS -- Ambulance Service (authority to contract to receive ambulance service)
VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village)

Opinion 91-6
PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration contract) -- Purchase Through County or State (no similar exception for federal General Services Administration contracts)
LOCAL LAWS -- Preemption (competitive bidding procedures)

Opinion 91-5
BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village)
CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village)
TOWNS -- Coterminous Town-Village (authority of town to issue debt after incorporation of coterminous village)
VILLAGES -- Incorporation (assumption of outstanding debt of coterminous town)

Opinion 91-4
FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration)
VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration)
CONSTITUTIONAL LAW -- Gifts and Loans (transfer by village of firefighting equipment to joint fire district without consideration)

Opinion 91-3
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (control of highway equipment)
TOWN BOARD -- Powers and Duties (management, custody and control of town property)

Opinion 91-2
STATE COMPTROLLER -- Powers and Duties (public corporations -- scope of audit authority); (OTB's -- scope of audit authority)
OFF-TRACK BETTING CORPORATIONS -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining conflicts of interest)
CONFLICTS OF INTEREST -- Disclosure of Interest (authority of State Comptroller to request information for the purpose of determining conflicts of interest)

Opinion 91-1
LOCAL LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption (competitive bidding procedures)
MUNICIPAL COOPERATION -- Competitive Bidding (cooperative bidding for public work)
PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for public work)

Opinion 90-64
PARK DISTRICTS -- Increase or Improvement of Facilities (referendum not required)
IMPROVEMENT DISTRICTS -- Increase or Improvement of Facilities (referendum not required) -- Procedural Requirements (referendum requirements)
BONDS AND NOTES -- Referendum Requirements (bond resolution for park district)
REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district)

Opinion 90-63
LIBRARIES -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens)
MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for senior citizens)
VOLUNTEERS -- Compensation (authority to hold recognition dinners or give awards to volunteers)

Opinion 90-62
PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically unable to perform the duties of office)
SUPERINTENDENT OF HIGHWAYS -- Removal (physical inability to perform duties)

Opinion 90-61
LOCAL LAWS -- Preemption (financing town improvement districts)
IMPROVEMENT DISTRICTS -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments)
WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts (abolishment and reestablishment as water district); (authority to impose benefit assessments or user fees)

Opinion 90-60
REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w)
PUBLIC CONTRACTS -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w)

Opinion 90-59
CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road)
STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from)

Opinion 90-58
CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to village employees)

Opinion 90-57
FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program)
FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for referendum on contract with village having service award program) -- Villages (authority and procedure to establish service award program)
FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (cost of service award program for village fire department) -- Service Award Program (authority and procedure to establish for village fire department)
REFERENDUM -- Mandatory (to establish service award program for village fire department); (need for on contract to receive fire protection from village with service award program)
VILLAGES -- Power and Duties (authority and procedure to establish service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Program (authority and procedure to establish for village fire department)

Opinion 90-56
PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (additional paid leave beyond statutory maximum period)
CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide paid leaves of absence)

Opinion 90-55
POLICE AND POLICE PROTECTION -- Disability Benefits (termination of police department)

Opinion 90-54
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions)

Opinion 90-53
INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary versus ministerial responsibilities)
VILLAGE BOARD -- Powers and Duties (authority to contract out discretionary as opposed to ministerial functions)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures (authority to retain assessor on contractual basis)
BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions of village building inspector)
STREETS AND HIGHWAYS -- Independent Contractor (authority to contract out functions of village road commissioner)
FEES -- Retention of (by independent contractor)
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (delegation of to independent contractor)

Opinion 90-52
TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's report of examination)
TOWN CLERK -- Powers and Duties (required contents of minutes)
TOWN SUPERVISOR -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of examination)

Opinion 90-51
COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced emergency telephone service)

Opinion 90-50
STREETS AND HIGHWAYS -- Improvements (municipal highway construction performed by State in connection with State project)
STATE COMPTROLLER -- Municipal Highways (approval of Department of Transportation contracts to construct municipal highways)

Opinion 90-49
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district commissioners)
IMPROVEMENT DISTRICTS -- Commissioners (compensation)
WORDS AND PHRASES -- "Per day" (for purposes of compensation to improvement district commissioners)

Opinion 90-48
PUBLIC CONTRACTS -- Lowest Responsible Bidder (criteria and procedure for determining responsibility)
SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest bidder)

Opinion 90-47
PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (reimbursement of private legal fees when town official sued both individually and officially)
SUPERINTENDENT OF HIGHWAYS -- Legal Expenses (recovery of private legal fees when sued both individually and officially)
RATIFICATION -- Claims (legal services)

Opinion 90-46
COUNTY CLERK -- Fees (refund by State of county's portion of index fees)
FEES -- Court Fees (refund by State of county's portion of index fees)

Opinion 90-45
PUBLIC CONTRACTS -- Standardization (contents of resolution)

Opinion 90-44
VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary exclusive of fringe benefits for purposes of village budget hearing)
WORDS AND PHRASES -- Compensation (for purposes of Village Law, §5-508[3])

Opinion 90-43
PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children)
POLICE AND POLICE PROTECTION -- Death Benefits (eligibility of children)

Opinion 90-42
CITIES -- Fees (filing of in rem tax foreclosure lists)
FEES -- Exemption from (housing authority) -- Liability for (city tax districts)
PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees)
REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists)

Opinion 90-41
SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties)

Opinion 90-40
VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor)
PUBLIC MEETINGS AND HEARINGS -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee)

Opinion 90-39
FEES -- Imposition of (by town on behalf of fire district)
FIRE DISTRICTS -- Taxes (imposition of special tax or user fee)
LOCAL LAWS -- Fees (imposition on behalf of fire district) -- Preemption (fire district finances)
TOWNS -- Powers and Duties (imposition of special tax or user fee on behalf of a fire district)

Opinion 90-38
STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on)

Opinion 90-37
REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer)
VILLAGES -- Real Property (authority to sell for less than highest offer)

Opinion 90-36
REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (medium of payment - postdated checks)

Opinion 90-35
PUBLIC CONTRACTS -- Bidding Monetary Threshold (computation of for fuel oil)

Opinion 90-34
FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads)

Opinion 90-33
VILLAGE MAYOR -- Deputy (power to appoint officers and employees)

Opinion 90-32
REFERENDUM -- Mandatory (need for upon construction of building for highway department purposes) -- Permissive (need for upon construction of building for highway department purposes) -- Highway Garage (referendum requirements for construction of)
STREETS AND HIGHWAYS -- Highway Garage (construction - need for referendum) -- Highway Supplies and Equipment (acquisition of land and construction of building for storage of)
BONDS AND NOTES -- Referendum Requirements (for DEC ordered construction of town salt storage shed)

Opinion 90-31
PUBLIC MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum)
LOCAL LAWS -- Voting Requirements (authority to allow act by majority of quorum)

Opinion 90-30
COUNTIES -- Fees (exception from payment of)
COUNTY CLERK -- Fees (for recording satisfaction of mortgage)
FEES -- County Clerk (collection of fees for recording satisfaction of mortgage)

Opinion 90-29
PUBLIC OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds)
MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible)

Opinion 90-28
CONFLICTS OF INTEREST -- Engineering Services (planning board member performing private engineering services for subdivisions)
ZONING AND PLANNING -- Planning Boards (propriety of board member providing private engineering services for subdivisions)

Opinion 90-27
FIRE COMMISSIONERS -- Appointment (in joint fire district)
FIRE DISTRICTS -- Establishment of (joint fire district)
TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district)
VILLAGE BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district)

Opinion 90-26
BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in)

Opinion 90-25
FIRE DISTRICTS -- Powers and Duties (authority to contract for water supply and hydrants) -- Taxes (authority to assess previously incurred costs on a zone of assessment)
FIRE HYDRANTS -- Fire Districts (authority to contract for)
PUBLIC CONTRACTS -- Approval (effect of failure to obtain proper approval)

Opinion 90-24
PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (delegation of authority to hire bond counsel)
BONDS AND NOTES -- Bond Counsel (delegation of authority to hire)

Opinion 90-23
BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse)

Opinion 90-22
WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer deposits)
MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility)

Opinion 90-21
CLAIMS -- Audit (procedure in town)
LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims)
TOWN CLERK -- Powers and Duties (preparation and custody of claims)

Opinion 90-20
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers (transfer of custody of moneys)

Opinion 90-19
FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies)
FIRE COMPANY -- By-Laws (regulating internal affairs of company) -- Corporate Status (distinguished from fire department) -- Membership (residency requirements) -- Officers (residency requirements)-- Powers and Duties (consent to fire protection contract)
FIRE DEPARTMENT -- Villages (distinguished from fire company)
FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (consent by fire company to contract)
VILLAGES -- Powers and Duties (administration of village fire department)

Opinion 90-18
PUBLIC CONTRACTS -- Contracts Requiring Competitive Bidding (purchase of medical supplies)

Opinion 90-17
FIRE DISTRICTS -- Dissolution (disposition of surplus moneys)

Opinion 90-16
CONFLICTS OF INTEREST -- Employment Contracts (member of county board of health retained by county health department) -- Medical Services (member of county board of health retained by county health department)
HEALTH AND HEALTH SERVICES -- Board of Health (member as consultant to health department) -- Contracts for (consulting services by member of board of health)

Opinion 90-15
POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town police commissioner)
TOWN BOARD -- Powers and Duties (establishment of position of deputy town police commissioner)
LOCAL LAWS -- Abolition and Creation of Municipal Positions and Departments (establishment of position of deputy town police commissioner) -- Procedural Requirements (mandatory referendum - establishment of position of deputy town police commissioner)

Opinion 90-14
ZONING AND PLANNING -- Subdivisions (validity of engineering and legal fees imposed upon developer); (direct payment by developer of subdivision review fees to engineer or lawyer)

Opinion 90-13
STREETS AND HIGHWAYS -- Utilities (municipal sewer project connected with reconstruction of State highway)
SEWERS AND SEWER SYSTEMS -- Highway Rights-of-Way (municipal sewer project connected with reconstruction of State highway)

Opinion 90-12
COUNTY TREASURER -- Powers and Duties (payment out of money paid into court)

Opinion 90-11
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (overtime pay and compensatory time off) -- Overtime (compensatory time off - effect of Fair Labor Standards Act)

Opinion 90-10
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (trimming or removal of trees)
LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees)
TOWN BOARDS -- Powers and Duties (conservation advisory councils and conservation boards)

Opinion 90-9
CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor certification)
LOCAL LAWS -- Preemption (matters contained in article 5 of Village Law)
VILLAGE BOARD -- Powers and Duties (delegation of authority to make budget transfers)

Opinion 90-8
FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption)
LOCAL LAWS -- Preemption (foreign fire insurance taxes)

Opinion 90-7
INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality)
PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality of employees of industrial development agency)

Opinion 90-6
COUNTIES -- Powers and Duties (naming of public facilities after corporate grantor) -- Social Services Districts (acceptance of corporate grant for day care purposes)
MUNICIPAL CORPORATIONS -- Powers and Duties (acceptance of gift on condition that public facility be named after donor)

Opinion 90-5
LIBRARIES -- Library Trustees (increase in their number)

Opinion 90-4
BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessments in village)
VILLAGES -- Powers and Duties (imposition of benefit assessments for drainage)

Opinion 90-3
SALES TAX -- Distribution (method of computing full valuation)
REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation)

Opinion 90-2
LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library)
VILLAGES -- Powers and Duties (contract for library services with, or grant to town library)

Opinion 90-1
CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities)
LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation)
MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); (contributions to public entities - school district)

Opinion 89-65
CONFLICTS OF INTEREST -- Legal Services (contract with town attorney's law firm)
TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services)

Opinion 89-64
CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase of property)
REAL PROPERTY -- Acquisition Generally (consideration paid) -- Purchases (consideration paid); (obtaining appraisals)

Opinion 89-63
FEES -- Exemption From (housing authority)
PUBLIC HOUSING AUTHORITIES -- Fees (exemption from court fees)

Opinion 89-62
FIRE DISTRICTS -- Elections (signing multiple nominating petitions)
ELECTIONS -- Fire Districts (signing multiple nominating petitions)
PUBLIC OFFICERS AND EMPLOYEES -- Mode of Selection (signing multiple nominating petitions for fire district office)

Opinion 89-61
TOWN SUPERVISOR -- Compensation (salary charged on townwide basis)
SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide basis)
TOWN CLERK -- Compensation (salary charged on townwide basis)
BUILDING INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages)
VILLAGE JUSTICE -- Abolition (effect of)
MUNICIPAL FUNDS -- Part-Town charges (salaries of town officers)

Opinion 89-60
CONFLICTS OF INTEREST -- Building Inspector (engaged in private business of performing home inspections)

Opinion 89-59
WATER RENTS -- Imposition of (authority to impose water rates to raise both operation and maintenance and capital costs)
WATER DISTRICTS -- Capital Costs (authority to impose water rates to raise both operation and maintenance and capital costs)

Opinion 89-58
IMPROVEMENT DISTRICTS -- Establishment (authority to establish overlapping town districts authorized to provide same improvements or services)
PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district)

Opinion 89-57
MUNICIPAL COOPERATION -- Capital Improvements (town improvement of village street)
STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street)
PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street)

Opinion 89-56
LOCAL LAWS -- Compensation (authority to make incentive payments to employees who report health care services billed but not provided)
COLLECTIVE BARGAINING -- Compensation (payments to employees who report health care services billed but not provided)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments to employees who report health care services billed but not provided)

Opinion 89-55
POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions)
LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions)

Opinion 89-54
MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements)
WATER IMPROVEMENT--Construction (use of capital reserve fund)

Opinion 89-53
FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department)

Opinion 89-52
AMBULANCE SERVICE -- Regional Coordination (establishment of county office to coordinate training)
COUNTIES -- Powers and Duties (power to coordinate training of emergency medical service providers)
LOCAL LAWS -- Preemption (county coordination of emergency medical service training)

Opinion 89-51
FIRE PROTECTION AND PREVENTION -- Contracts (additional payments for the services of private contractors); (cost of VFBL insurance)
FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (additional payments for the services of private contractors); (cost of VFBL insurance)

Opinion 89-50
CONSTITUTIONAL LAW -- Gifts and Loans (drainage improvement on private property)
CLAIMS -- Compromise or Settlement (drainage improvement on private property as settlement)
TOWNS -- Powers and Duties (drainage improvement on private property)

Opinion 89-49
FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or successor executor)

Opinion 89-48
COUNTY CLERK -- Powers and Duties (custody of bonds to discharge liens executed under Lien Law, §37)

Opinion 89-47
FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended)
FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district)

Opinion 89-46
PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. citizenship)
ZONING AND PLANNING -- Planning Board (members must be U.S. citizens)

Opinion 89-45
LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals)
ZONING AND PLANNING -- Zoning Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals)

Opinion 89-44
VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller)
STATE COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices)

Opinion 89-43
FIRE DISTRICTS -- Treasurer (change from elective to appointive)

Opinion 89-42
MUNICIPAL FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under "Treasury Direct" program)

Opinion 89-41
FIRE DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); (necessity of public hearing)
VOLUNTEER FIREFIGHTERS -- Service Award Program (establishment of); (referendum requirement); (necessity of public hearing)

Opinion 89-40
FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of wages)
VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (loss of wages)
WORDS AND PHRASES -- Employer (meaning for purposes of General Municipal Law, §72-o)

Opinion 89-39
CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions (remuneration and duties exception); (contracts entered into prior to election to office)

Opinion 89-38
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a retiree)

Opinion 89-37
STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers)
LICENSING AND REGULATORY POWERS -- Pawnbrokers (authority to license)

Opinion 89-36
MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of five years)

Opinion 89-35
LOCAL LAWS -- Procedural Requirements (mandatory referendum - transfer of powers of town supervisor)
MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments)
TOWN BOARD -- Powers and Duties (authority over temporary investments)
TOWN COMPTROLLER -- Powers and Duties (extent to which comptroller may be authorized to exercise the powers of the supervisor); (designation of chief fiscal officer)
TOWN SUPERVISOR -- Powers and Duties (transfer to town comptroller)

Opinion 89-34
TOWN BOARD -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department employees); (authority to direct rescission of highway superintendent's appointment of deputy highway superintendent)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (authority to discipline highway department employees)

Opinion 89-33
CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees)
VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees)

Opinion 89-32
CONFLICTS OF INTEREST -- Approval of Contracts (issuance of check by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- Stock Ownership (county treasurer as stockholder)

Opinion 89-31
ELECTIONS -- Recall Election (authority of city voters to petition)
REFERENDUM-- Recall Election (authority of city voters to petition)
CHARTERS -- City Charters (right to hold recall election)
LOCAL LAWS -- Recall Election (authority of city to provide for)

Opinion 89-30
PERSONAL PROPERTY -- Gasoline (authority to provide to private senior citizens organization under contract)

Opinion 89-29
REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency)

Opinion 89-28
IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study)
WATER DISTRICTS -- Improvement of Facilities (allocating cost of increase or improvement of facilities) -- Water Supply (financing water study)

Opinion 89-27
CONSTITUTIONAL LAW -- Equal Protection (different contributions for health insurance for newly-elected county supervisors)
INSURANCE -- Health Insurance (different contributions for health insurance for newly-elected county supervisors)
WORDS AND PHRASES -- "Compensation" (for purposes of County Law, §200)

Opinion 89-26
CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire districts)

Opinion 89-25
MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve fund)
SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts)
VILLAGES -- Powers and Duties (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell excess capacity in sewage treatment plant)

Opinion 89-24
CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning college entrance counselling and tutoring business)

Opinion 89-23
REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration)

Opinion 89-22
STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain)
TOWNS -- Powers and Duties (responsibility to install traffic signals)

Opinion 89-21
STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of trees)

Opinion 89-20
CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees)

Opinion 89-19
FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals)

Opinion 89-18
PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (wages lost from regular job while attending required basic course of assessors' training)
TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job)
TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending required basic course of assessors' training) -- (authority to recover unauthorized payments)

Opinion 89-17
SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari claims)
REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for school district to establish reserve fund to pay certiorari claims)

Opinion 89-16
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter)

Opinion 89-15
FIRE PROTECTION AND PREVENTION -- Contracts (must specify definite sum); Calls for assistance (responsibility for negligence of firemen and property damage)
FIRE PROTECTION DISTRICTS -- Contracts (with village)
VILLAGES -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department)

Opinion 89-14
REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (collecting officer may not solicit stamped envelopes for mailing tax receipts)

Opinion 89-13
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used equipment from private entity)

Opinion 89-12
CONFLICTS OF INTEREST -- Construction Contracts -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
CONFLICTS OF INTEREST - - Engineering Services -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
INDEPENDENT CONTRACTORS - - Conflicts of Interest -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)
PUBLIC CONTRACTS -- Specifications -- (propriety of engineer, who intends to bid, preparing specifications and supervising work)

Opinion 89-11
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys to rent meeting room)

Opinion 89-10
PUBLIC OFFICERS AND EMPLOYEES - Conferences and Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances)

Opinion 89-9
ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee)

Opinion 89-8
MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to establishment by school district in Adirondack Park)
SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to establishment by a school district in Adirondack Park)
STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park)

Opinion 89-7
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting)

Opinion 89-6
FINES AND PENALTIES -- Distribution of (fines imposed by a court of record)

Opinion 89-5
COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel)
ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel)

Opinion 89-4
CONFLICT OF INTEREST -- Banking Transactions (purchase of bonds and notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and stockholder)

Opinion 89-3
PUBLIC CONTRACTS -- Purchases through County or State (must be under same terms and conditions as the state or county contract) -- Contracts Requiring Bidding (purchase from State contract vendor under terms and conditions varying from State contract)

Opinion 89-2
HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation in group purchasing programs)
PUBLIC CONTRACTS - Contracts Not Requiring Bidding (purchases by municipal nursing homes pursuant to a group purchasing program)

Opinion 89-1
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in service) -- Vacations (authority to convert into cash upon death in service)
MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to convert employee's accumulated leave time into cash upon death in service)

Opinion 88-79
CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government)

Opinion 88-78
POLICE AND POLICE PROTECTION -- Contract for (additional protection by county to village); (additional protection by town to village) -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); (prior notice requirements for abolishment)

Opinion 88-77
CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations)

Opinion 88-76
LIBRARIES -- Investments (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source moneys to reduce)

Opinion 88-75
CONFLICTS OF INTEREST -- Legal Services (contract with city attorney's profit corporation law firm)

Opinion 88-74
MUNICIPAL FUNDS -- Appropriations and Expenditures (contributions to private organizations -- veterans memorial committee)

Opinion 88-73
IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish)
MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district)

Opinion 88-72
SEWER DISTRICTS -- Establishment (of town district within county district)

Opinion 88-71
CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim)
CLAIMS -- Compromise or Settlement of (waiver of penalties arising from nonpayment of water rents)

Opinion 88-70
REFERENDUM -- Advisory (fluoridation of water)

Opinion 88-69
AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts)

Opinion 88-68
ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest)
CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for subdivision approval)

Opinion 88-67
CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney)

Opinion 88-66
PERSONAL PROPERTY -- Computers (authority to copyright programs); (authority to market programs) -- Disposition of (authority of school district to sell computer programs)
SCHOOL DISTRICTS -- Personal Property (authority to copyright computer programs); (authority to sell computer programs); (authority to release copyright) -- Powers and Duties (authority to market computer programs; (authority to sell computer programs); (authority to release copyright)

Opinion 88-65
REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee)

Opinion 88-64
PUBLIC HOUSING AUTHORITIES -- Officers and Employees (employee health and dental benefits)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees)
MUNICIPAL COOPERATION -- Insurance (joint agreement between municipality and public housing authority to provide employee health and dental benefits)
INSURANCE -- Health Insurance (authority to provide for housing authority employees)

Opinion 88-63
POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys received as gift for unit established for village)

Opinion 88-62
MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund)
LANDFILL -- Closure (creation of capital reserve fund to finance)
REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance closure of landfill)

Opinion 88-61
REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of)

Opinion 88-60
PARKS AND RECREATION -- Concessions (to operate golf course); (as distinguished from lease)
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (concessions)

Opinion 88-59
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice)
VILLAGE JUSTICE -- Acting Justice (appointment mandatory) -- Compensation (authority to increase during term)

Opinion 88-58
MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement)
STREETS AND HIGHWAYS -- Highway Garage (referendum requirement)

Opinion 88-57
WATER RENTS -- Rates (schedule of rates may include a classification under which low income senior citizens are charged at a reduced rate)
CONSTITUTIONAL LAW -- Equal Protection (classification of users based on age and income)

Opinion 88-56
CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions (remuneration and duties exception)

Opinion 88-55
FIRE COMPANY- Powers and Duties (submission of books and records for audit)
FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities of village fire department)
VILLAGE BOARD -- Powers and Duties (requiring submission of fire company books for audit); (requiring submission of report by chief of fire department)

Opinion 88-54
IMPROVEMENT DISTRICTS -- Extensions (prior to effective date of a consolidation)
WATER DISTRICTS -- Extension (prior to effective date of a consolidation)

Opinion 88-53
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working vacations from calculation of final average salary)

Opinion 88-52
CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Interest in Contract (community college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with not-for-profit corporations) -- Disclosure of Interest (when required)
COMMUNITY COLLEGES -- Conflicts of Interest (community college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Real Property (community college officers and employees who are directors of a not-for-profit corporation which purchases real property from county)

Opinion 88-51
MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of moneys for dredging lake)

Opinion 88-50
MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the interior of a water storage tank)

Opinion 88-49
PUBLIC OFFICERS AND EMPLOYEES -- Criteria For Determining Public Office (description of) -- Removal (of officer or employee appointed for fixed term)
LOCAL LAWS -- Procedural Requirements (effect of failure to comply with)
VILLAGE MAYOR -- Powers and Duties (authority to make motions at board meetings)

Opinion 88-48
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (purchases of equipment by certain public authorities); (solicitation of competition for)
PUBLIC AUTHORITIES -- Competitive Bidding Requirements (purchases of equipment)

Opinion 88-47
REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement)

Opinion 88-46
MUNICIPAL COOPERATION -- Municipal Funds (cooperative investments)
MUNICIPAL FUNDS -- Deposits and Investments (as cooperative activity)

Opinion 88-45
CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized)

Opinion 88-44
CONFLICTS OF INTEREST -- Engineering Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract)

Opinion 88-43
WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments)
COUNTY SHERIFF -- Disability (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments)
COUNTIES -- Fund Transfers (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments)

Opinion 88-42
SALES TAX -- Distribution of (adjustment by county of erroneous payments to other municipalities)
MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities)

Opinion 88-41
FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs)
TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs)
PERSONAL PROPERTY -- Municipal Equipment (use by private organization under contract)

Opinion 88-40
MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- Youth Programs (delegation of control and supervision of joint service)
VILLAGES -- Fiscal Year (change in fiscal years)

Opinion 88-39
BAIL MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited while town court retains jurisdiction)

Opinion 88-38
FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals)

Opinion 88-37
BONDS AND NOTES -- Periods of Probable Usefulness (purchase of police cars)

Opinion 88-36
COUNTY SHERIFF -- Liability (loss of funds)
INSURANCE -- Liability Insurance (authority of county to purchase on behalf of sheriff)

Opinion 88-35
PUBLIC CONTRACTS -- Professional Services (computer software or programming services); (combination of purchase of commodity and professional services) -- Sole Source (acquisition of unique computer software) -- Contracts Requiring Bidding (purchase of canned or prepackaged computer software)

Opinion 88-34
VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of regulations, orders and rules) -- Villages (manner of adoption of regulations, orders and rules)

Opinion 88-33
SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within the district)
IMPROVEMENT DISTRICTS -- Expenses (allocating cost of installation of laterals)
TOWN BOARD -- Powers and Duties (use of general fund moneys to pay cost of district improvements); (authority to compromise claim)

Opinion 88-32
TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town officials)

Opinion 88-31
FEES -- Refund (refund by county treasurer of 2% cash bail fee)
COUNTY TREASURER -- Powers and Duties (refund of 2% cash bail fee)

Opinion 88-30
WATER DISTRICTS -- Assessments (properties deemed benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a district water system)

Opinion 88-29
CONFLICTS OF INTEREST -- Purchases and Sales (mayor's purchase of real property from village IDA) -- Industrial Development Agency (mayor's purchase of real property from village IDA)

Opinion 88-28
OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns)
LOCAL LAWS -- Official newspaper (designation by town)

Opinion 88-27
PAID FIREFIGHTERS -- Disability Benefits (termination of paid fire department)

Opinion 88-26
BONDS AND NOTES -- Permissible Uses (financing construction of building by town for State Police use)

Opinion 88-25
PARK DISTRICTS -- Use of (exclusion of nonresidents); (imposition of fees and regulations)

Opinion 88-24
CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond)

Opinion 88-23
CONFLICTS OF INTEREST -- Construction Contracts (village trustee an employee, officer and stockholder of construction company) -- Exceptions (no exception for emergency situations)

Opinion 88-22
SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses)
PARK DISTRICTS -- Use (restrictions on nonresidents)
PARKS AND RECREATION -- Facilities (exclusion of nonresidents); (imposition of fees)

Opinion 88-21
ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which room(s) used for public meetings)

Opinion 88-20
COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court)

Opinion 88-19
ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private landfill)
TOWNS -- Powers and Duties (acceptance of gift to defray expenses of lawsuit)
REFERENDUM -- Landfill (establishment of private landfill)

Opinion 88-18
TAXES -- Mortgage Tax (distribution to newly incorporated village)
VILLAGES -- Incorporation (right to distribution of mortgage tax)

Opinion 88-17
ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land)

Opinion 88-16
COUNTY SHERIFF -- Enforcement of Judgment (method of computing interest on income executions) -- Poundage Fees (method of computing poundage fees on income executions)

Opinion 88-15
CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated insurance company)

Opinion 88-14
ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property)
MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to)
STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners)

Opinion 88-13
CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company)

Opinion 88-12
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (services provided under a municipal cooperation agreement)
MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding (need for where one municipality provides a service to another)
REFUSE AND GARBAGE -- Collection of (municipal cooperation agreement for services)

Opinion 88-11
PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest)

Opinion 88-10
TAXES -- Gross Receipts Tax (liability of municipality for)
PUBLIC CONTRACTS -- Modification (addition of amount of gross receipts tax on petroleum products)

Opinion 88-9
WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by separate board)
IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by separate board)

Opinion 88-8
CONFLICTS OF INTEREST -- Maintenance Contracts (fire commissioner who is president and stockholder of company servicing district vehicles) -- Exceptions (abstention from voting not an exception)

Opinion 88-7
BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service)
MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation where surplus bond proceeds available)

Opinion 88-6
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute to "defined contribution pension plan")

Opinion 88-5
INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits)

Opinion 88-4
COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session)
MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent trainees)

Opinion 88-3
FINES AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law)
WORKERS' COMPENSATION LAW, §52(2): Fines imposed under the Workers' Compensation Law are paid into the Uninsured Employers' Fund.

Opinion 88-2
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village)
LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village)
REFUSE AND GARBAGE -- Collection of (means of financing collection in villages)

Opinion 88-1
PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); (necessity of special act authorizing)
REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service)

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