Legal Opinions
These opinions represent the views of the Office of the State Comptroller at the time they were rendered. The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.
To obtain a a copy legal opinion rendered before 1988, fill out the online request form. For information, call 518-474-5586.
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)
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)
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)
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)
LIBRARIES -- Finances (requirements of annual audit of by town board)
TOWN BOARDS -- Powers and Duties (authority to annually audit public library)
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])
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.
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)
PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member from home to meetings)
PUBLIC OFFICERS LAW, §64: The expenses of the members of the board of commissioners of a recreation district in commuting from their residences to the place where meetings of the board are normally conducted may not be reimbursed as actual and necessary expenses.
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.
COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption)
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.
VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls)
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)
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.
This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion.
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)
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)
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)