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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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