Legal Opinions, 2004 - 2003
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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.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 2004-9
PUBLIC CONTRACTS -- Contracts
Not Requiring Bidding (purchases for municipal hospitals and
nutrition programs pursuant to agreements under Public Health
Law)
Opinion 2004-8
INSURANCE -- Health Insurance
(reserve fund for)
LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits)
Opinion 2004-7
LOCAL LAWS -- Taxes and Assessments
(inclusion of delinquent water rents of outside users on tax
roll)
REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (enforcement of delinquent
water user fees against outside users with)
WATER RENTS -- Enforcement (of delinquent outside users by inclusion on tax
roll)
WATER SUPPLY AND DISTRIBUTION -- Water Supply (enforcement of delinquent charges
against outside users)
Opinion 2004-6
HISTORIC PRESERVATION --
Contracts (by village with historical society)
PUBLIC CONTRACTS -- Consideration (services by an historical society for use
of village building)
Opinion 2004-5
FOREIGN FIRE INSURANCE TAXES
-- Particular Uses (annuities for volunteer firefighters)
Opinion 2004-4
CONFLICTS OF INTEREST --
Employment Contracts (law partner of school board member as attorney
for school district) -- Interest in Contract (law partner of
school board member as attorney for school district) -- Legal
Services (law partner of school board member as attorney for
school district)
Opinion 2004-3
CITIES -- Tax Limit (exclusion
for capital appropriations financed with non-property tax revenues);
(exclusion for pay-as-you-go financing)
CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed
with non-property tax revenues); (exclusion for pay-as-you-go financing)
FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed
with user fees)
MUNICIPAL FUNDS -- Appropriations and Expenditures (exclusion from tax limit
of capital appropriations financed with non-property tax revenues)
WATER RENTS -- Tax Limits (exclusion for capital appropriations financed with
water rents)
Opinion 2004-2
CONFLICT OF INTEREST -- Family
Relationships (spouse of town board member as lessor of real
property leased to gravel vendor) -- Interest in Contracts (town
board member whose spouse leases real property to gravel vendor)
-- Leases (by spouse of town board member to gravel vendor) --
Purchase and Sales (purchase of gravel from vendor leasing real
property from spouse of board member)
Opinion 2004-1
AMBULANCE SERVICE -- Fees
(imposition of for services of emergency rescue and first aid
squad)
FIRE DISTRICTS -- Ambulance
Services (imposition of fees for services of an emergency rescue
and first aid squad)
Opinion 2003-7
PARKS AND RECREATION -- Moneys
in Lieu of Park Land (use of for preliminary costs and feasibility
studies)
ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary
costs and feasibility studies)
Opinion
2003-6
MUNICIPAL FUNDS -- Part-Town
Charges (raising costs for town police department in town that
includes village with its own police department)
POLICE AND POLICE PROTECTION -- Financing (raising costs for town police department
in town that includes village with its own police department) -- Police Department
(raising costs in town that includes village with its own police department)
Opinion 2003-5
PAID FIREFIGHTERS -- Death
Benefits (line-of-duty presumption)
PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty presumption for
paid firefighter)
Opinion 2003-4
FIRE DISTRICTS -- Appropriations
and Expenditures (holiday decorations for public roads) -- Powers
and Duties (authority to purchase holiday decorations for public
roads)
RATIFICATION -- Claims (purchase by fire district of holiday decorations for
public roads)
Opinion 2003-3
FIRE DISTRICTS -- Powers
and Duties (maximum benefit under defined benefit service award
program)
VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined
benefit plan)
Opinion
2003-2
FIRE DISTRICTS -- Joint District
(authority to form in coterminous town/village)
MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district
in coterminous town village)
TOWNS -- Powers and Duties (authority to form joint fire district in coterminous
town/village)
VILLAGES -- Powers and Duties (authority to form joint fire district in coterminous
town/village)
Opinion 2003-1
IMPROVEMENT DISTRICTS --
Expenses (of extension to town water district)
WATER DISTRICTS -- Extension (cost charged only against properties in extension)
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