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Office of the New York State Comptroller

Legal Opinions, 1996 - 1994

These opinions represent the views of the Office of the State Comptroller at the time they were rendered. The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.

Opinion 96-24
FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund)
MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by appropriation)

Opinion 96-23
FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees)
TOWNS -- Liability (for court fees)

Opinion 96-22
MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund established)

Opinion 96-21
IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of facilities) -- Increase or Improvement of Facilities (reconstruction or replacement of damaged, destroyed or worn-out facilities or appurtenances by beach erosion control district)

Opinion 96-20
POLICE AND POLICE PROTECTION -- Police Department (abolishment in village)
REFERENDUM -- Permissive (need for when abolishing village police department)
VILLAGE BOARD -- Police and Police Protection (abolishment of police department) -- Powers and Duties (abolishment of police department)
VILLAGES -- Police and Police Protection (abolishment of police department)

Opinion 96-19
FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall and fire station)
MUNICIPAL COOPERATION -- Capital Improvements (joint construction of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property by town and fire district for construction purposes)
TOWNS -- Powers and Duties (joint purchase with fire district of real property and construction of building for use as town hall and fire station)

Opinion 96-18
VILLAGES -- Powers and Duties (advisory referendum on becoming a city)
REFERENDUM -- Advisory (village becoming a city)

Opinion 96-17
FIRE DISTRICTS -- Appropriations and Expenditures (payment of the expenses of volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college courses)
VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at conferences); (for tuition expenses incurred in completing certain college courses)

Opinion 96-16
IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of)
WATER DISTRICTS -- Property (use of proceeds from sale of)

Opinion 96-15
BUILDING INSPECTOR -- Expenses (judgment arising from his or her actions)
MUNICIPAL FUNDS -- Part-town Charges (payment of judgment arising from part-town function) -- Town Charges (payment of judgment arising from townwide function)
TOWN BOARD -- Powers and Duties (authority to apportion the cost of certain judgments between part-town and townwide portions of general fund)
TOWN SUPERVISOR -- Expenses (judgment arising from his or her actions)
ZONING AND PLANNING -- Expenses (judgment arising from zoning and planning function)

Opinion 96-14
COMMUNITY COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee)
CONFLICTS OF INTEREST -- Approval of Contracts (post-audit of disbursements from petty cash fund) -- Exceptions (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by college trustee)

Opinion 96-13
AMBULANCE SERVICE -- Service Award Programs (simultaneous participation in retirement system)
VOLUNTEERS -- Ambulance Workers (simultaneous participation in service award program and retirement system)

Opinion 96-12
FIRE DISTRICTS -- Fiscal Year (change only by special act)

Opinion 96-11
REAL PROPERTY -- Sales (authority of town board to submit proposition to voter approval on own motion)
REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of petition)
TOWN BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion)

Opinion 96-10
MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund)
FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited)

Opinion 96-9
POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to General Municipal Law, §207-m when collective bargaining agreement provides for signing incentive for highest ranking subordinate)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (signing incentive as constituting base salary for purposes of General Municipal Law, §207-m)
WORDS AND PHRASES -- "Base Salary" (for purposes of General Municipal Law, §207-m)

Opinion 96-8
FEES -- Justice Courts (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations evidenced by photo-monitoring); (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which result in default judgments)
STATE COMPTROLLER -- Justice Court Fund (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations evidenced by photo-monitoring)
VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions (violation of toll collection regulations evidenced by photo-monitoring as an offense for purposes of General Municipal Law, §99-l[1][a])
WORDS AND PHRASES -- "other offenses" (meaning of for purposes of General Municipal Law, §99-l[1][a])

Opinion 96-7
FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters)
MUNICIPAL COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds (manner of apportioning costs under cooperation agreement)

Opinion 96-6
CONFLICTS OF INTEREST-- Insurance Transactions (town supervisor placing insurance through same agency through which town's insurance placed) -- Interest in Contract (arising from general concern with overall financial well-being or success of company)
PUBLIC CONTRACTS -- Policies and Procedures (applicability to procurement of insurance)

Opinion 96-5
FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents appellant)

Opinion 96-4
LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); (authority to supersede village budget procedures) -- Real Property (payment of proceeds of sale of village property to third party for benefit of village)
MUNICIPAL FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property)
PUBLIC CONTRACTS -- Terms and Conditions (payment of proceeds of sale of village property to third party for benefit of village)
REAL PROPERTY -- Sale (payment of proceeds of sale of village property to third party for benefit of village)
VILLAGES -- Powers and Duties (payment of proceeds of sale of village property to third party for benefit of village)

Opinion 96-3
CONFLICTS OF INTEREST -- Engineering Services (environmental review by village trustee or firm of the trustee) -- Exceptions (competitive bidding not an exception); (recoupment of contract cost through fees not an exception) -- Interest in Contract (village trustee providing environmental review services) -- Stock Ownership (village trustee as stockholder of firm providing environmental review services)

Opinion 96-2
LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund)
IMPROVEMENT DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax refund)
REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax refund)
VILLAGES -- Powers and Duties (authority to charge village library district with proportionate share of tax refund)

Opinion 96-1
BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district)
FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack Park)
MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State Comptroller approval in Adirondack fire district)
REAL PROPERTY -- Purchase (need for State Comptroller approval in Adirondack Park fire district)
STATE COMPTROLLER -- Approval by (for expenditure from capital reserve fund by fire district in Adirondack Park); (for issuance of obligations by fire district in Adirondack Park)

Opinion 95-32
MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the Comptroller's Office)
STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements)

Opinion 95-31
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases)
POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming chief where prior chief declined salary increases)

Opinion 95-30
MUNICIPAL FUNDS -- Deposits and Investments (by public library)
LIBRARIES -- Investments (of moneys raised by taxes and gifts)

Opinion 95-29
IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority)
WATER DISTRICTS -- Dissolution (when assets are sold to a public authority)

Opinion 95-28
MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank)
LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- Pre-emption (investments)

Opinion 95-27
MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments)
SCHOOL DISTRICTS -- Powers and Duties (submission of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments)

Opinion 95-26
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to fire department headquarters); (investment of tax moneys by loan to fire department)

Opinion 95-25
CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of)
MUNICIPAL FUNDS -- State Aid (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities budget)
WORDS AND PHRASES -- "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget)

Opinion 95-24
CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund)
MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing)
SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund)

Opinion 95-23
CLAIMS -- Audit (officer's statement based on review of documentation)
TOWN BOARD -- Powers and Duties (permitting statement supporting voucher to be based on review of documentation)
TOWN COMPTROLLER -- Powers and Duties (permitting statement supporting voucher to be based on review of documentation)

Opinion 95-22
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment)

Opinion 95-21
IMPROVEMENT DISTRICTS -- Consolidation (procedures for)
SEWER DISTRICTS -- Consolidation (procedures for)

Opinion 95-20
FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief)
COURTS -- Surrogate's Court (filing fees for proceedings seeking multiple relief)

Opinion 95-19
BONDS AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid)
CITIES -- Powers and Duties (authority to issue bonds to prepay certain employer retirement contributions which were previously prepaid)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to prepay certain employer retirement contributions which were previously paid)
WORDS AND PHRASES -- "Outstanding" (for purposes of Local Finance Law, §11.00[a][85])

Opinion 95-18
CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery)
VILLAGES -- Powers and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery)
LOCAL LAWS -- Cemeteries (authorizing imposition of one-time maintenance fee in lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees (imposition of one-time maintenance fee in connection with operation of village-owned cemetery)

Opinion 95-17
IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration)
PERSONAL PROPERTY-- Disposition of (authority of town to transfer property to a district without consideration)
TOWNS -- Powers and Duties (authority of town to transfer property to a district without consideration)

Opinion 95-16
SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein)
WORDS AND PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1])

Opinion 95-15
LIBRARIES -- Taxes (authority of school district to charge public library with proportionate share of tax refund)
REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund)
SCHOOL DISTRICTS -- Library appropriation (authority to charge public library with proportionate share of tax refund)

Opinion 95-14
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus)

Opinion 95-13
BONDS AND NOTES -- Proceeds (use of excess)
MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond proceeds)

Opinion 95-12
INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank)
MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered savings bank)

Opinion 95-11
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of police department)
POLICE AND POLICE PROTECTION -- Police Chief (entitlement of temporary or provisional head of police department to salary increase pursuant to General Municipal Law, §207-m)

Opinion 95-10
CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial grounds)
TOWN BOARD -- Powers and Duties (erection of fences around certain cemeteries and burial grounds)
TOWNS -- Powers and Duties (erection of fences around certain cemeteries and burial grounds); (to maintain cemetery)
WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291)

Opinion 95-9
FIRE COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners)
VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners); (service credit for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in less than the minimum number of calls)

Opinion 95-8
COUNTIES -- Powers and Duties (use of forfeiture moneys)
COUNTY TREASURER -- Powers and Duties (custody of forfeiture moneys)
DISTRICT ATTORNEY -- Powers and Duties (remittance of forfeiture moneys)
MUNICIPAL FUNDS -- Forfeiture Moneys (use of)
POLICE AND POLICE PROTECTION -- Police Department (remittance of forfeiture moneys)

Opinion 95-7
IMPROVEMENT DISTRICTS -- Commissioners (as "governing body" of district); (authority to enter into a municipal cooperation agreement)
MUNICIPAL COOPERATION -- Procedures (authority of district governed by separate commissioners to participate)

Opinion 95-6
FINES AND PENALTIES -- Disposition (fines and penalties imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller (fines and penalties imposed and collected by a town justice with respect to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations (disposition of fines and penalties with respect to violations of a suburban town's speed limits and traffic control signals)

Opinion 95-5
COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency communication system)

Opinion 95-4
COUNTIES -- Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct)
PUBLIC OFFICERS AND EMPLOYEES -- Liability (investigation of possibility of civil liability arising from alleged criminal conduct)

Opinion 95-3
SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same tax)

Opinion 95-2
FEES -- Exemption from (housing authority)
PUBLIC HOUSING AUTHORITIES -- Fees (exemption from cable television franchise fees)

Opinion 95-1
COMMUNITY DEVELOPMENT AGENCIES -- Officers and Employees (municipality's responsibility to pay health care costs)
INSURANCE -- Health Insurance (municipality's responsibility to pay health care cost of urban renewal agency employees)
MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits)

Opinion 94-33
VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire department)
GENERAL MUNICIPAL LAW, §§215(1), 217(a): "Retired" members of a fire department may not participate in a service award program unless they are subject to being called to duty under the department's rules and regulations.

Opinion 94-32
FIRE PROTECTION AND PREVENTION -- Villages (continuation of service award program if fire department ceases to provide service outside village or if fire department is dissolved); (authority to transfer responsibility for service award program to fire company)
VOLUNTEER FIREFIGHTERS -- Service Award Program (continuation if village fire department ceases to provide service outside village or if fire department is dissolved); (authority for village to transfer responsibilities to fire company)

Opinion 94-31
COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of)
PUBLIC OFFICERS AND EMPLOYEES -- Vacations (annual cash payment in lieu of)

Opinion 94-30
COUNTY CLERK -- Fees (amount of index fees remitted to State)
FEES -- Court Fees (amount of index fees remitted to State)

Opinion 94-29
FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption From (when municipal attorney represents a presentment agency or an indigent spouse in appeals from Family Court order)

Opinion 94-28
COUNTIES -- Powers and Duties (authority to pay expenses associated with advance planning undertaken for existing or proposed district or extension)
SEWER DISTRICTS -- Powers and Duties (duty to reimburse county general fund for costs associated with advance planning to study feasibility of county-wide wastewater treatment)

Opinion No. 94-27
STREETS AND HIGHWAYS -- Improvements (assessments against non-fronting owners)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners)

Opinion 94-26
BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village)
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (limitation on in BID)
TOWNS -- Powers and Duties (establishment of BID within village)

Opinion 94-25
VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or fire company)

Opinion 94-24
BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years)
REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum)
REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall)

Opinion 94-23
FIRE DISTRICTS -- Extension (of district located within two towns)

Opinion 94-22
BUSINESS IMPROVEMENT DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with)
MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association)

Opinion 94-21
TOWN BOARDS -- Powers and Duties (purchase order system)

Opinion 94-20
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal)
STREETS AND HIGHWAYS -- Snow Removal (special assessment for)
BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" for snow and ice removal)

Opinion 94-19
BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to establish sinking fund)
CONSTITUTIONAL LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund)

Opinion 94-18
VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation)
CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation)
REAL PROPERTY -- Conveyances Generally (consideration required)
FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of fire department)

Opinion 94-17
REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for)
REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with)

Opinion 94-16
CONFLICTS OF INTEREST -- Banking Transactions (designation of bank as depository when IDA governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA governing board member and treasurer is stockholder) -- Industrial Development Agency (designation of bank as depository when IDA governing board member and treasurer is stockholder)

Opinion 94-15
MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys)
SCHOOL DISTRICTS -- Deposits and Investments (of extraclassroom and endowment moneys)

Opinion 94-14
INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to finance projects located outside the municipality for whose benefit the agency was created); (development related to earlier projects as constituting modifications)

Opinion 94-13
PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment)
FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment)

Opinion 94-12
FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property)
REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property)

Opinion 94-11
FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary)

Opinion 94-10
MUNICIPAL FUNDS -- Town Charges (human rights commission)
TOWNS -- Powers and Duties (part-town human rights commission)
MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission)

Opinion 94-9
OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940)

Opinion 94-8
FIRE DISTRICTS -- Deputy Treasurer (qualifications for office)
PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility (deputy fire district treasurer)

Opinion 94-7
AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad)
LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad)

Opinion 94-6
CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation)
PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to)

Opinion 94-5
TOWNS -- Powers and Duties (publication in newsletter of articles by individual board members)
TOWN BOARD -- Powers and Duties (publication in newsletter of articles by individual board members)

Opinion 94-4
CLAIMS -- Audit (manner of execution of officer's statement)
TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers)
TOWN COMPTROLLER -- Powers and Duties (requiring original signatures on vouchers)

Opinion 94-3
STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200)
STREETS AND HIGHWAYS -- Improvements (financing expenses for street improvements against abutting owners); (necessity to obtain approval of State Comptroller pursuant to Town Law, §200)

Opinion 94-2
CITIES--Fees (exemption from parking meter fees for city officials)
PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city officials)

Opinion 94-1
COUNTIES -- Powers and Duties (authority to chargeback salaries to sewer district)
LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district)
SEWER DISTRICTS -- Operation and Maintenance (authority of county to chargeback salaries to district)

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