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![handle is hein.nyscompop/nyscomo2012 and id is 1 raw text is: Opinion 2012 - 1
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 The opinion may no longer represent those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 -- Purchases and Sales (purchases of highway
related products from company owned by a member of a town board of
assessment review)
REAL PROPERTY TAXES AND ASSESSMENTS -- Board of Assessment
Review (purchases of highway related products from company owned by
a member of a town board of assessment review)
GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town
board of assessment review who is the sole proprietor of a company that
sells highway related products would have an interest in contracts
between the company and the town to sell products for use by the town
highway department. That interest would not be prohibited. The board
member, however, would be required to disclose the interest in
accordance with General Municipal Law § 803.
You ask whether a member of a town board of assessment review who is
the sole proprietor of a company that sells highway related products
would have a prohibited interest in a contract of his firm to sell products
for use by the town highway department.
Article 18 of the General Municipal Law (§§ 800 et seg.) contains
provisions that relate to conflicts of interest of municipal officers and
employees, including town officers and employees (General Municipal Law
§ 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a municipal
officer or employee has an interest in any contract with his or her
municipality if, among other things, the officer or employee receives a
direct or indirect pecuniary or material benefit as a result of that
contract. A contract for this purpose means any claim, account or
demand against or agreement with the municipality, whether express or
implied (General Municipal Law § 800 [2]), and would include purchases of
commodities by a town (see e.g. 2006 Ops St Comp No. 2006-11, at 32).
Unless an exception set forth in General Municipal Law § 802 applies, an
interest in a contract is prohibited if the officer or employee, individually,
or as a member of a board, has any of the following powers or duties: (a)
to negotiate, prepare, authorize or approve the contract or approve
payments thereunder; (b) to audit bills or claims under the contract; or
(c) to appoint an officer or employee who has any such powers or duties
(General Municipal Law § 801). If an officer or employee has, will have or
later acquires an interest in a contract or other agreement, the nature
and extent of that interest generally must be disclosed in writing to his or
her immediate supervisor and to the governing body of the municipality as
soon as he or she has knowledge of the interest or prospective interest
(General Municipal Law § 803 [1]). The written disclosure must be
included in the official record of the governing body's proceedings (id.).](ViewImageLocal?handle=hein.nyscompop/nyscomo2012&div=1&collection=&method=preview&ext=.png&size=3)