Legal Opinions, 1998 - 1997
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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 98-24
FIRE DISTRICTS -- Appropriations and Expenditures (for Volunteer
Firefighters' Benefit Law coverage for a firefighter of a bordering
fire company providing on-going services)
VOLUNTEER FIREFIGHTERS -- Disability Benefits (liability for when
fire district accepts on-going services of firefighters of a bordering
fire company)
Opinion 98-23
LOCAL LAWS -- Pre-emption (establishment of maximum speed limits
in villages)
VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five
m.p.h. zones)
Opinion 98-22
LOCAL LAWS -- Procedural Requirements (amendment of only by another
local law) -- Publicity Fund (establishment of in village); (providing
for, increasing or eliminating cap on in village)
MUNICIPAL FUNDS -- Publicity Funds (procedure to establish in
village); (providing for, increasing or eliminating cap on in village)
VILLAGES -- Powers and Duties (establishment of, increase or elimination
of cap for publicity fund)
Opinion 98-21
AMBULANCE SERVICE -- Contracts (by fire district for emergency
ambulance service) -- Fire Districts (contracts for emergency ambulance
service)
FIRE DISTRICTS -- Ambulance Service (circumstances in which district
may contract for provision of) -- Powers and Duties (authority
to contract for emergency ambulance service)
MUNICIPAL COOPERATION -- Ambulance Service (joint contract by
town and fire district)
TOWNS -- Powers and Duties (authority to contract for emergency
ambulance service)
Opinion 98-20
FIRE COMPANY -- Fire Police Squads (qualification for appointment
to)
FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum
service requirement for appointment to fire police squad)
Opinion 98-19
FIRE DISTRICTS -- Apparatus and Equipment (referendum requirement
for installment purchase contract)
PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum
requirement for in fire district)
REFERENDUM -- Mandatory (need for in fire district for installment
purchase contract)
Opinion 98-18
AMBULANCE SERVICE -- Fees (imposition of fees for services of
an emergency rescue and first aid squad)
FEES -- Imposition of (for services of an emergency rescue and
first aid squad)
FIRE DISTRICTS -- Ambulance Service (imposition of fees for services
of an emergency rescue and first aid squad) -- Powers and Duties
(imposition of fees for services of an emergency rescue and first
aid squad)
Opinion 98-17
PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense
and indemnification by municipality)
PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification
by municipality of employees of a public housing authority)
Opinion 98-16
REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings
(timing for return to general fund of excess moneys in school district
reserve fund for tax certiorari claims)
SCHOOL DISTRICTS -- Reserve Fund (timing for return to general
fund of excess moneys in fund established to pay tax certiorari
claims)
Opinion 98-15
HISTORIC PRESERVATION -- Town Building (need for referendum when
selling)
REAL PROPERTY -- Sale (by town of historic building)
REFERENDUM -- Permissive (need for in town when selling historic
building)
Opinion 98-14
LOCAL LAWS -- Municipal Funds (authority to supersede town budget
procedures) -- Pre-emption (town highway budget estimates)
SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of
budget estimates)
TOWNS -- Budget (submission of budget estimates by the highway
superintendent)
Opinion 98-13
HISTORIC PRESERVATION -- Town Building (use of to display historical
material) -- Public Museum (establishment of by town) -- Contracts
(with museum registered by regents)
LOCAL LAWS -- Fees (imposition of for visiting town building containing
historical material)
TOWNS -- Powers and Duties (establishment of public museum); (use
of town building to display historical material); (contract with
museum registered by regents)
Opinion 98-12
CITIES -- Powers and Duties (commingling of city and dependent
school district moneys); (use of city and dependent school district
moneys to temporarily finance operations of the other)
MUNICIPAL FUNDS -- Accounting (commingling of city and dependent
school district moneys) -- Inter-fund Advance (use of city and
dependent school district moneys to temporarily finance operations
of the other)
SCHOOL DISTRICTS -- Finances (commingling of city and dependent
school district moneys); (use of city and dependent school district
moneys to temporarily finance operations of the other)
Opinion 98-11
REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties
(where last day of interest-free period falls on a Saturday, Sunday
or holiday)
Opinion 98-10
LOCAL LAWS -- Pre-emption (funding town highway functions) --
Streets and Highways (funding town highway functions)
MUNICIPAL COOPERATION -- Streets and Highways (town repair and
maintenance of village streets); (source of revenues to fund town
services on village streets)
STREETS AND HIGHWAYS -- Highway Department (town repair and maintenance
of village streets) -- Repairs (by town of village streets) --
Snow Removal (by town on village streets)
Opinion 98-9
AMBULANCE DISTRICTS -- Contracts (imposition of charge per call
by entity providing service) -- Fees (imposition of charge per
call by entity providing service)
AMBULANCE SERVICE -- Contracts (imposition of charge per call
by entity providing service) -- Fees (imposition of charge per
call by entity providing service)
FEES -- Imposition of (by entity providing ambulance service pursuant
to contract)
Opinion 98-8
PUBLIC CONTRACTS -- Preferred Source (requirement to obtain services
from) -- Contracts Not Requiring Bidding (preferred source requirements)
Opinion 98-7
BOND AND NOTES -- Periods of Probable Usefulness (replacement
of fire chiefs' cars); (acquisition of traffic signal control system)
FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund
to replace chiefs' cars) -- Appropriations and Expenditures (replacement
of chiefs' cars and acquisition of traffic signal control system)
-- Powers and Duties (acquisition of chiefs' cars and traffic signal
control system)
MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by fire district
to replace chiefs' cars); (creation of by fire district to acquire
traffic signal control system); (acquisition of indefinite number
of items of equipment)
STREETS AND HIGHWAYS -- Traffic Signals (acquisition of traffic
signal control system by a fire district)
Opinion 98-6
CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior
to election to office); (consideration of $750 or less) -- Family
Relationships (spouse of county board member as sole proprietor)
Opinion 98-5
CONFLICTS OF INTEREST -- Interest in Contract (county coroner
paid by county for burial of public assistance recipients)
COUNTY CORONER -- Conflicts of Interest (payment by county for
burial of public assistance recipients)
Opinion 98-4
COUNTIES -- Powers and Duties (delegation of duties in connection
with correction of errors)
COUNTY AUDITOR -- Powers and Duties (delegation to of duties in
connection with correction of errors)
COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties
in connection with correction of errors)
COUNTY TREASURER -- Powers and Duties (delegation to of duties
in connection with correction of errors)
REAL PROPERTY TAXES AND ASSESSMENTS -- Correction of Errors (delegation
of duties in connection with)
Opinion 98-3
CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's
business partner) -- Contracts (appointment to office)
Opinion 98-2
FIRE CHIEFS -- Powers and Duties (control of use of personal equipment
at fire)
FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners after
board meeting)
FIRE DISTRICTS -- Apparatus and Equipment (control of use of personal
equipment at fire) -- Appropriations and Expenditures (dinners
for fire commissioners)
Opinion 98-1
COUNTIES -- Powers and Duties (contract with public authority
for transportation services for Medicaid clients)
PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (contract
with a public authority for transportation of Medicaid clients)
Opinion 97-26
FIRE DISTRICTS -- Apparatus and Equipment (authority to allocate
cost of equipment between zone of assessment and remainder of district);
(authority to use equipment purchased for use within a zone of
assessment in other areas of fire district); (disposition of upon
dissolution of zone assessment) -- Dissolution (disposition of
property upon dissolution of zone of assessment) -- Taxes (authority
to allocate cost of equipment between zone of assessment and remainder
of district)
Opinion 97-25
CONFLICTS OF INTEREST -- Codes of Ethics (requirement that architectural
review board members represent that they will not perform compensated
services for applicants to the board until after the board approves
the applications)
PUBLIC OFFICERS AND EMPLOYEES -- Ethics (performance of services
by board member for applicant to the board)
Opinion 97-24
FIRE DISTRICTS -- Auxiliary (participation in service award program)
VOLUNTEER FIREFIGHTERS -- Service Award Program (participation
by members of the "auxiliary" of an incorporated fire
company located within a fire district)
Opinion 97-23
AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership
in fire company)
FIRE COMPANY -- Membership (simultaneous membership in ambulance
corps)
VOLUNTEER FIREFIGHTERS -- Eligibility (simultaneous membership
in fire company and ambulance corps)
VOLUNTEERS -- Ambulance Workers (simultaneous membership in ambulance
corps and fire company)
Opinion 97-22
BONDS AND NOTES -- Permissible Uses (financing by county of construction
of community college dormitory)
COMMUNITY COLLEGES -- Powers and Duties (financing dormitory construction)
COUNTIES -- Powers and Duties (financing the cost of community
college dormitory)
Opinion 97-21
LIBRARIES -- Finances (filing of annual financial reports)
STATE COMPTROLLER-- Powers and Duties (receipt of annual financial
reports from public libraries)
Opinion 97-20
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and
purchasing appliances for firehouse kitchen)
Opinion 97-19
CONFLICTS OF INTEREST -- Insurance Transactions (fire district
treasurer as officer and stockholder of insurance agency)
Opinion 97-18
COUNTIES -- Improvement Districts (sale of real property of a
county sewer district) -- Real Property (sale of real property
of county sewer district)
IMPROVEMENT DISTRICTS -- Real Property (sale of real property
of a county sewer district) -- Referendum - (on sale of real property
of a county sewer district)
SEWER DISTRICTS -- Referendum (on sale of real property of a county
sewer district)
Opinion 97-17
CONFLICTS OF INTEREST -- Financial Disclosure (applicability of
county financial disclosure requirements to city and county public
library)
COUNTIES -- Powers and Duties (authority to establish financial
disclosure requirements for city and county public library)
LIBRARIES -- Public Library (authority to establish financial
disclosure requirements)
MUNICIPAL CORPORATIONS -- Powers and Duties (authority to establish
financial disclosure requirements for city and county public library)
Opinion 97-16
COUNTIES -- Assigned counsel (determination of amount
of compensation) -- Powers and Duties (audit of claim for compensation
submitted by assigned counsel)
CLAIMS -- Audit (by county of claim for compensation
by assigned counsel in amount fixed by court) -- Payment (without
audit of claim for compensation fixed by court)
Opinion 97-15
COUNTIES -- Improvement Districts (no authority to establish lighting
district)
IMPROVEMENT DISTRICTS -- Lighting Districts (no authority
to establish in county)
LOCAL LAWS -- Pre-emption (formation of county lighting district)
Opinion 97-14
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and
trophy case)
Opinion 97-13
VOLUNTEER FIREFIGHTERS -- Service Award Programs (service credit
for training taken during a period of suspension); (service credit
for training taken without approval)
Opinion 97-12
CONFLICTS OF INTEREST -- Employment Contracts (planning board
secretary as employee of engineer who appears before the board)
-- Engineering Services (planning board secretary as employee of
engineer who appears before the board)
Opinion 97-11
CITIES -- Powers and Duties (authority to establish financial
disclosure requirements for housing authorities)
CONFLICTS OF INTEREST -- Financial Disclosure (applicability to
housing authorities) -- Public Housing Authorities (applicability
of city financial disclosure requirements)
MUNICIPAL CORPORATIONS -- Powers and Duties (authority to establish
financial disclosure requirements for housing authorities)
PUBLIC HOUSING AUTHORITIES -- Officers and Employees (applicability
of municipal financial disclosure requirements)
Opinion 97-10
PUBLIC CONTRACTS -- Installment Purchase Contracts (authority
to use for construction of firehouse)
Opinion 97-9
CONFLICTS OF INTEREST-- Disclosure of Interest (negative impact
of zoning change on board member's business) -- Zoning Changes
(disclosure and recusal where negative impact on board member's
business)
ZONING AND PLANNING -- Zoning Changes (effect of negative impact
on board member's business)
Opinion 97-8
CITIES -- Powers and Duties (requirement that claims be certified)
CLAIMS -- Certification of (necessity for in city)
LOCAL LAWS -- Claims (certification requirement)
Opinion 97-7
ABANDONED AND LOST PROPERTY -- Money (court and trust funds)
COUNTY TREASURER -- Powers and Duties (unclaimed court and trust
moneys)
STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court
and trust moneys)
Opinion 97-6
COUNTIES -- Emergency (911) Telephone System (use of surcharge
revenues to construct housing for enhanced emergency telephone
system) -- Powers and Duties (expenditure of revenues derived from
surcharge imposed to establish and maintain E911 system)
MUNICIPAL FUNDS -- Appropriations and Expenditures (expenditure
by county of revenues derived from surcharge imposed to establish
and maintain E911 system)
WORDS AND PHRASES -- "Maintaining" (as including construction
of appropriate housing for E911 system) -- "Operations and
maintenance costs" (as distinguished from construction or
acquisition) -- "System Costs" (as including construction
and incidental costs for purposes of County Law, article 6)
Opinion 97-5
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition
of assessment for construction of private road)
STREETS AND HIGHWAYS -- Private Roads (construction of by village)
VILLAGES -- Powers and Duties (construction of and assessment
for private road)
Opinion 97-4
FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent
Association (use of moneys to pay death benefit upon death of firefighter's
spouse)
Opinion 97-3
REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties
(authority to waive)
Opinion 97-2
INSURANCE -- Health Insurance (authority to cover former school
board members); (municipal cooperative health benefit plans) --
Self-Insurance (municipal cooperative health benefit plans)
MUNICIPAL COOPERATION -- Insurance (municipal cooperative health
benefit plans)
SCHOOL DISTRICTS -- Powers and Duties (authority to provide health
insurance coverage for former school board members)
Opinion 97-1
PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation
in county workers' compensation self-insurance plan)
WORKERS' COMPENSATION -- County Self-Insurance Plan (participation
in by village housing authority)
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