Legal Opinions, 2000 - 1999
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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 2000-24
MUNICIPAL COOPERATION --
Police Protection (joint service agreement between two non-contiguous
villages)
POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages)
VILLAGES -- Police and Police Protection (joint service agreement between two
non-contiguous villages)
Opinion 2000-23
POLICE AND POLICE PROTECTION
-- Police Chief (entitlement to salary increase of additional
amount received by other than next ranking subordinate)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement to salary increase
by police chief of additional amount received by other than next ranking subordinate)
WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes
of General Municipal Law §207-m)
Opinion 2000-22
CONFLICTS OF INTEREST --
Exceptions (contracts entered into prior to municipal service)
-- Legal Services (contract with town attorney's law firm); (town
attorney or town attorney's law firm representing clients before
town agencies)
Opinion 2000-21
FIRE DISTRICTS -- Establishment
of (joint fire district when village is within two towns)
TOWNS -- Fire Districts and Fire Protection (participation in establishment
of joint fire district)
Opinion 2000-20
FIRE DISTRICTS -- Appropriations
and Expenditures (membership in volunteer firefighters museum)
-- Powers and Duties (authority to become member of volunteer
firefighters museum)
HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer
firefighters museum)
Opinion 2000-19
FOREIGN FIRE INSURANCE TAXES
-- Exempt Volunteer Firemen's Benevolent Association (use of
tax monies to install an elevator accessible to disabled members
of association)
Opinion 2000-18
FIRE DISTRICTS -- Powers
and Duties (establishment of service award program by joint fire
district); (authority for service award program established by
joint fire district to provide prior service credit for activities
performed under auspices of village fire department)
FIRE PROTECTION AND PREVENTION -- Villages (authority to transfer responsibility
for service award program to joint fire district)
VILLAGES -- Fire Department and Fire Protection (authority to transfer responsibility
for service award program to joint fire district) -- Powers and Duties (authority
to transfer responsibility for service award program to joint fire district)
VOLUNTEER FIREFIGHTERS -- Service Award Programs (establishment by joint fire
district); (authority for village to transfer responsibility for service award
program to joint fire district); (authority for service award program established
by joint fire district to provide prior service credit for activities performed
under auspices of village fire department)
Opinion 2000-17
PUBLIC AUTHORITIES -- Competitive
Bidding Requirements (for construction of town water system)
- Municipal Cooperation (competitive bidding for construction
of town water system by public authority)
PUBLIC CONTRACTS -- Award (by public authority for construction of town water
system)
WATER IMPROVEMENTS -- Construction (letting of contracts by public authority
for town water system)
Opinion 2000-16
FOREIGN FIRE INSURANCE TAXES
-- Exempt Volunteer Firemen's Benevolent Association (beneficiaries
under group life insurance policy); (meaning of "family" as
used in special acts); (use of tax moneys by to purchase group
life insurance)
WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire
insurance tax special acts)
Opinion 2000-15
VOLUNTEER FIREFIGHTERS -
Eligibility (of out-of-state firefighter to volunteer on on-going
basis)
Opinion 2000-14
COLLECTIVE BARGAINING AGREEMENTS
-- Compensation (payments into annuity program) -- Retirement
Benefits (payments into annuity program)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments into annuity program)
-- Retirement Benefits (payments into annuity program)
SCHOOL DISTRICTS -- Teachers (payments by school district into annuity program)
Opinion 2000-13
FIRE COMPANY - Membership
(eligibility to join second company)
Opinion 2000-12
CONFLICTS OF INTEREST --
Codes of Ethics (requiring abstention from voting on salaries
of relatives) -- Family Relationships (abstention from voting
on salaries of relatives)
Opinion 2000-11
PUBLIC OFFICERS AND EMPLOYEES
-- Removal (of deputy highway superintendent appointed by town
board)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (removal of deputy appointed
by town board)
TOWN BOARD -- Powers and Duties (removal of deputy appointed by town board)
Opinion 2000-10
MUNICIPAL FUNDS -- Mandatory
Reserve Fund (need to establish when property sold was funded
in part with Urban Development Corporation loan)
REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded
with county debt and Urban Development Corporation loan)
Opinion 2000-9
INDUSTRIAL DEVELOPMENT AGENCIES
-- Officers and Employees (compensation for executive director);
(performance evaluation program)
PUBLIC OFFICERS AND EMPLOYEES
-- Compensation (authority to make payment pursuant to performance
evaluation program)
WORDS AND PHRASES -- Compensation
(as including salary and certain other payments)
Opinion 2000-8
CONFLICTS OF INTEREST --
Interest in Contract (county health commissioner as partner with
a member of a not-for-profit corporation providing home health
care services to county) -- Medical Services (county health commissioner
as partner with a member of a not-for-profit corporation providing
home health care services to county)
HEALTH AND HEALTH SERVICES -- Contracts for (home health care services)
Opinion 2000-7
CONFLICTS OF INTEREST --
Interest in Contract (fire commissioner as officer and stockholder
of company contracting with fire district) -- Maintenance Contracts
(fire commissioner who is secretary/treasurer and stockholder
of company performing snow removal and lawn maintenance) -- Exceptions
(abstension and competitive bidding not exceptions); (limited
exception for municipalities in counties having a population
of 200,000 or less)
Opinion 2000-6
FOREIGN FIRE INSURANCE TAXES
-- Particular Uses (funding length of service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Program (use of foreign fire insurance
taxes to fund)
Opinion
2000-5
MUNICIPAL
FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer
of moneys from the highway fund to) -- Highway Fund (transfer
of moneys from to a snow and ice removal and road repair reserve
fund)
Opinion 2000-4
COLLECTIVE BARGAINING AGREEMENTS -- Termination Pay (installment
payments of)
PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (installment payment of
termination pay) -- Termination Pay (installment payments)
Opinion 2000-3
IMPROVEMENT DISTRICTS -- Establishment (filing town special district
final orders with State Comptroller)
STATE COMPTROLLER -- Powers and Duties (filing town special district final
orders)
TOWN CLERK -- Powers and Duties (filing town special district final orders
with State Comptroller)
Opinion 2000-2
LOCAL LAWS -- Municipal Funds (expenditure by village to promote
literary, graphic, dramatic and performing arts)
MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, graphic,
dramatic and performing arts)
PARKS AND RECREATION -- Recreation Programs (promotion of literary, graphic,
dramatic and performing arts)
VILLAGES -- Powers and Duties (promotion of literary, graphic, dramatic and
performing arts)
Opinion 2000-1
CLAIMS -- Payment (of police officers' legal fees as moral obligation)
LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) --
Municipal Funds (authority to pay police officers' legal fees)
MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay police
officers' legal fees)
POLICE AND POLICE PROTECTION -- Compensation (authority to pay legal fees)
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay police officers'
legal fees) -- Legal Expenses (authority to pay police officers' legal fees)
VILLAGES -- Powers and Duties (authority to pay police officers' legal fees)
Opinion 99-16
INDEPENDENT CONTRACTORS -- Defense and Indemnification (indemnification
of custodial bank)
MUNICIPAL CORPORATIONS -- Powers and Duties (authority to indemnify
custodial bank)
MUNICIPAL FUNDS -- Deposits and Investments (authority to indemnify
custodial bank)
PUBLIC CONTRACTS -- Terms and Conditions (indemnification provision
in custodial bank agreement)
TOWNS -- Powers and Duties (authority to indemnify custodial bank)
Opinion 99-15
LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption)
REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to
provide solely because property not served by water or sewer system)
SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide
real property tax exemptions when property not served by water
or sewer system)
VILLAGES -- Powers and Duties (authority to provide real property
tax exemptions when property not served by water or sewer system)
WATER SUPPLY AND DISTRIBUTION -- Financing of (authority to provide
real property tax exemptions when property not served by water
or sewer system)
Opinion 99-14
PERSONAL PROPERTY -- Disposition of (by exchange for work performed
for municipality) PUBLIC CONTRACTS -- Contracts Requiring Bidding
(removal and retention by the contractor of underground tanks constitutes
a contract for public work) -- Bidding Monetary Threshold (exchange
of removed underground tanks constitutes indirect expenditure)
Opinion 99-13
FEES -- Classification (based on whether structure is unheated
and seasonal) -- Rates (requirements for building permit fees)
Opinion 99-12
SEWER DISTRICTS -- Consolidation (spreading costs of debt over
entire district in connection with proceeding to consolidate) --
Extension (spreading costs of debt over entire district in connection
with proceeding to extend)
WATER DISTRICTS -- Consolidation (spreading costs of debt over
entire district in connection with proceeding to consolidate) --
Extension (spreading costs of debt over entire district in connection
with proceeding to extend)
Opinion 99-11
BONDS AND NOTES -- Destruction of (not required by State Comptroller's
regulations)
CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed
bond as token of appreciation to retiring employee)
MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition
of long-time service - framed municipal bond)
PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide
framed bond as token of appreciation to retiring employee)
Opinion 99-10
PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term)
-- Term (maximum term for energy performance contracts)
WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the
maximum term of energy performance contracts)
BONDS AND NOTES -- Periods of Probable Usefulness (as distinguished
from "expected useful life")
Opinion 99-9
CITIES -- Powers and Duties (authority to pay for continuing legal
education tuition for city attorney)
MUNICIPAL FUNDS -- Appropriations and Expenditures (miscellaneous
expenses - continuing legal education tuition for municipal attorney)
PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools
(continuing legal education tuition for municipal attorney) --
Compensation (continuing legal education tuition for municipal
attorney)
LOCAL LAWS -- Compensation (continuing legal education tuition
for municipal attorney)
Opinion 99-8
FEES - Imposition of (for a subscription to minutes of board meetings)
LOCAL LAWS - Fees (imposition of by town for subscription to minutes
of board meetings)
PUBLIC MEETINGS - Minutes (imposition of fees by town for subscription
to minutes of board meetings)
TOWNS - Fees (imposition of a fee for subscription to minutes
of board meetings)
Opinion 99-7
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) --
Recipients (when fire district treasurer is proper recipient)
Opinion 99-6
BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation
of payments in lieu of taxes); (issuance in anticipation of State
aid paid on transition assessments) -- Tax Anticipation Notes (issuance
in anticipation of payments in lieu of taxes)
SCHOOL DISTRICTS -- Finances (issuance of revenue anticipation
notes or tax anticipation notes in anticipation of payments in
lieu of taxes); (issuance of revenue anticipation notes in anticipation
of State aid paid on transition assessments)
Opinion 99-5
LIBRARIES -- Contracts (by school district with cooperative library
system)
SCHOOL DISTRICTS -- Library Appropriation (authority to contract
with cooperative library system) -- Powers and Duties (authority
to contract with cooperative library system)
Opinion 99-4
INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority
to make a gift of moneys to town); (expenditure of IDA moneys to
improve municipal facilities); (authority to utilize agents, employees
and facilities of town)
WORDS AND PHRASES -- "Dispose of" (meaning of for purposes of General Municipal
Law, §858[3]); (as including conveyance without consideration)
Opinion 99-3
FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent
Association (use of tax moneys to make nominal contribution to
designated charitable organization as memorial in honor of deceased
firefighter)
Opinion 99-2
PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchase of materials
and supplies for construction work performed by municipal employees)
-- Municipal Employees (use of for construction as exception to
competitive bidding)
STREETS AND HIGHWAYS -- Improvements (construction performed by
municipal employees as exception to competitive bidding)
Opinion 99-1
VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that
program assets be held in trust); (provision of death benefits
to volunteer firefighters who have not earned a nonforfeitable
right to a service award)
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