Source: https://www.osc.state.ny.us/legal-opinions/legal-opinions-1996-1994?redirect=legacy
Timestamp: 2020-07-03 12:34:35
Document Index: 411488824

Matched Legal Cases: ['§207', '§207', '§207', '§99', '§99', '§99', '§99', '§99', '§11', '§11', '§1908', '§207', '§207', '§215']

Legal Opinions, 1996 - 1994 | Office of the New York State Comptroller
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 96-22
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)
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)
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)
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)
IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of)
WATER DISTRICTS -- Property (use of proceeds from sale of)
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)
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)
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)
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])
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)
FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents appellant)
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)
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)
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)
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)
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)
IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority)
WATER DISTRICTS -- Dissolution (when assets are sold to a public authority)
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)
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)
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)
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])
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)
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)
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])
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)
FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus)
BONDS AND NOTES -- Proceeds (use of excess)
MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond proceeds)
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)
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 95-9
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)
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)
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)
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)
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)
COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of)
PUBLIC OFFICERS AND EMPLOYEES -- Vacations (annual cash payment in lieu of)
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)
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 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)
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)
VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or fire company)
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)
FIRE DISTRICTS -- Extension (of district located within two towns)
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)
TOWN BOARDS -- Powers and Duties (purchase order system)
Opinion 94-20
REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal)
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)
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)
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)
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 94-14
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)
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)
FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property)
REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property)
FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary)
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)
FIRE DISTRICTS -- Deputy Treasurer (qualifications for office)
PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility (deputy fire district treasurer)
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)
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
CITIES--Fees (exemption from parking meter fees for city officials)
PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city officials)
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)