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![handle is hein.nyscompop/nyscomo1989 and id is 1 raw text is: opinion 89-1
Opinion 89-1
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 The opinion may no longer represent those views if, among other things, there have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.
PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's
accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert
into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in service) --
Vacations (authority to convert into cash upon death in service)
MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to convert employee's
accumulated leave time into cash upon death in service)
GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service
generally is not entitled to payment of the cash value of the employee's accumulated vacation, sick
and personal leave, unless the payment is authorized by an appropriate local enactment or collective
bargaining agreement provision. Prior opinions are superseded to the extent inconsistent.
You ask whether a town may pay to the surviving spouse of a deceased town highway department
employee, who died while in service, the cash value of the employee's accumulated sick leave,
vacation and personal leave time. Enclosed with your inquiry is a copy of the current contract between
the town and its highway department employees which, among other things, provides for the
employees to receive a certain number of sick, vacation and personal days. However, the agreement
makes no reference to the disposition of accumulated leave time upon separation from service by
reason of death.
As a general rule, a town may grant to its officers and employees only those fringe benefits which are
authorized by statute, either expressly or by necessary implication, or which are provided for in a
collective bargaining agreement (see 1987 Opns St Comp No. 87-54, p 81). Among the statutes
which authorize the provision of fringe benefits to town officers and employees is General Municipal
Law (GML), §92.
GML, §92(1) provides that:
The governing board of each county, city, town, village, school
district, and of each fire district or other district corporation and of
each civil or political division of the state by local law, ordinance
or resolution, or in the city of New York the mayor by order may
grant vacations, sick leaves and leaves of absence to its officers
or employees with or without pay and adopt rules and regulations
in relation thereto. Notwithstanding any other provisionof law, any
such governing board or mayor may also in like manner Drovide
for cash oavment of the monetary value of accumulated and
unused vacation time or time allowances aranted in lieu of
overtime compensation standina to the credit of its officers and
emolovees at the time of their seoaration from the service, or in
the case of death in service, to be paid to their beneficiaries.
[emphasis supplied]
Thus, section 92(1) authorizes a town board, by resolution, to provide town officers and employees
with vacations and sick leave, as well as leaves of absence, a term which we believe is broad
enough to include personal leave (see 1976 Opns St Comp No. 76-447, unreported; 1971 Opns St
Comp No. 71-35, unreported). Section 92(1) also authorizes a town board to provide, by resolution,
for the payment of the monetary value of an officer's or employee's accumulated and unused vacation
time upon separation from service by reason of death, but does not authorize payment of the cash
value of accumulated sick and personal leave under similar circumstances.
Opinion 89-1](ViewImageLocal?handle=hein.nyscompop/nyscomo1989&div=1&collection=&method=preview&ext=.png&size=3)