are actually required for the use of the institution, and shall there- I have communicated with the fiscal supervisor and have received from him a very long statement covering all of these differences and also setting forth the ground upon which his refusal was based. It seems that his position is that the items were requested by you in the regular monthly estimate. That he had caused such estimates to be revised as to quantity or quality of supplies and the estimated cost thereof, under the statute, and duly certified that he had carefully examined the same and that the articles contained in such estimate as revised by him were actually required for the use of the institution. It is my opinion that if the items in question were actually submitted to the fiscal supervisor as part of the regular estimates and were modified or rejected by him, you have no right, under the statute, to charge the differ ence between the amounts allowed and the amounts requested to the con tingent fund of your institution. There is not, under such circumstances, any real or actual emergency requiring immediate action which cannot be deferred without loss or danger to the institution or to the inmates, as the same is defined by section 45. All that exists is a difference in opinion between you and the fiscal supervisor as to the quantity and quality of materials which will be required for your institution during the coming month. I am also of the opinion that if items could be included by you in the regular monthly estimate but are intentionally omitted therefrom so that the fiscal supervisor has not the opportunity to pass upon them, you have not the right, under this statute, to charge them to the contingent fund. In other words, the scheme of the statute is to give the fiscal supervisor absolute control over the quantity and the quality of supplies and the cost of the same to be used in your institution under ordinary circumstances and it is only when an unforeseen emergency arises that this power can be taken away from him. If the action of your board of managers could be sustained, it would mean that in every instance the power of the fiscal supervisor could be nullified to the extent of this contingent fund. On the other hand, I do not wish to be understood to say that if, as a result of the ruling of the fiscal supervisor, your institution is placed in actual need of provisions you could not purchase them out of the contingent fund even though it was the act of the fiscal supervisor in cutting down your estimate which made you run short. The law must receive a reasonable Construction both from you and from the fiscal supervisor. Very truly yours, EDWARD R. O'MALLEY, Fiscal Supervisor may include in his estimate for the ensuing month, such articles as are actually required." Comptroller should approve all expenditures which include items to be used beyond such period. STATE OF NEW YORK, ATTORNEY-GENERAL'S OFFICE, Hon. DENNIS MCCARTHY, Fiscal Supervisor, Albany, N. Y.: DEAR SIR.I beg to reply herewith to your request for advice as to scope of section 45, of the State Charities Law. The material part of the statute is as follows: "Section 45.- Monthly estimates of expenses; contingent fund. The superintendent or other managing officer of each of the state charitable institutions, of the New York state school for the blind at Batavia and of the Elmira reformatory shall, on or before the fifteenth day of each month, cause to be prepared triplicate estimates, in minute detail, of the expenses required for the institution of which he has the supervision for the ensuing month. He shall countersign and submit two of such triplicates to the fiscal supervisor, and retain the other to be placed on file in the office of the institution. The fiscal supervisor may cause such estimates to be revised either as to quantity or quality of supplies and the estimated cost thereof, and shall certify that he has carefully examined the same and that the articles contained in such estimate, as approved or revised by him, are actually required for the use of the institution, and shall thereupon present such estimate and certificate to the comptroller. Upon the revision and approval of such estimate, the comptroller shall authorize the boards of managers, trustees or other managing officers of such institutions to make drafts on him, as the money may be required for the purposes mentioned in such estimates, which drafts shall be paid on his warrant, out of the funds in the treasury of the State appropriated for the support of such institutions." While the statute provides for estimates for expenses required for the institution for the "ensuing month," there is nothing which would prohibit the making of an estimate for the purchase of supplies for a period longer than one month. That is to say, it is not required that the estimate must include only such expenditures as will be absolutely necessary for the maintenance of the institution for the next succeeding calendar month. It seems clear to me that the estimate for any given month might properly include the cost of a quantity of supplies sufficient to fill the requirements for several months. If the articles contained in the estimate are "actually required for the use of the institution," and if, in the opinion of the Fiscal Supervisor, it is proper to include them in the estimate for that month, there is nothing in the section to forbid it on the ground that the supplies are not going to be consumed in the ensuing month. But when the estimate includes an amount sufficient for the purchase of supplies for use for a period beyond the ensuing month, the provisions of section 41 of the State Finance Law apply. This section provides: "Section 41-Estimate for purchase of staple articles of supplies. Whenever the superintendent, agent and warden or other managing officer of a state institution is required by law to submit to any state commission, department or officer, an estimate of the expense required for such institution during any subsequent period, such estimate may, if authorized by the commission, department or officer whose duty it is to revise the same, and if such authorization be approved by the comptroller, include an amount sufficient for the purchase of certain staple articles of supplies for the use of such institution for a period beyond that for which such estimate is ordinarily made." The foregoing section was enacted subsequent to section 45 of the State Charities Law, and apparently the Legislature intended that whenever the Fiscal Supervisor submits an estimate including items for use beyond the period for which the estimate is ordinarily made, such estimate must be approved by the Comptroller. In this way, piecemeal buying from month to month can be avoided by including in the estimate for any given month, an amount sufficient to purchase a quantity of staple supplies for a period longer than that month, but when this is done, in my opinion, it must receive the approval of the Comptroller. Yours respectfully, EDWARD R. O'MALLEY, Attorney-General. Maintenance of families of Superintendent and Steward can only be legally granted by the Salary Classification Commission. STATE OF NEW YORK, ATTORNEY-GENERAL'S OFFICE, ETHAN A. NEVIN, M.D., Superintendent, New York State Custodial Asylum, Newark, N. Y. DEAR SIR. Your letter of February 19 received, with reference to an opinion from this office as to whether the families of the Superintendent and Steward of your institution should be allowed maintenance, under Section 45, Article 4, of the Consolidated State Charities Law, the latter part of which reads as follows: "No persons, other than the officers and employees of such institu tions, and the families of the superintendents, medical officers, adjutants. quartermasters or stewards, necessarily residing therein, shall be allowed rooms and maintenance, except at a rate fixed by the state comptroller and the fiscal supervisor with the approval of the governor." The last part of Section 17, of Article 2, of the State Finance Law provides: "The state comptroller and the president of the state board of charities shall from time to time classify into grades the officers and employees of the various charitable and reformatory institutions required by law to report to the fiscal supervisor and in the month of September of each year recommend to the governor such changes in the salaries or wages of such officers and employees for the ensuing fiscal year as may seein proper, but such changes sha!! not be made unless, the governor shall approve the same in writing. Differences in the expense of living and rates of wages in the localities in which such institutions are situate may be considered. The comptroller shall have the power of audit subject to such classification." This section creates the Salary Classification Commission composed of the State Comptroller and President of the State Board of Charities, with power to fix the salaries of the Superintendent and Steward of your institution. Such maintenance and other privileges could not be legally granted except as a part of the salaries or wages of such officers, and therefore can be granted only by the Commission. Section 45 of the State Charities Law does not direct that maintenance must be furnished the officers and employees or the families of the Superintendent and Steward of charitable institutions, but merely that such maintenance shall not be granted to any one except the officers or employees named therein. I am of the opinion, therefore, that the Salary Classification Commission has the power to allow or withhold such maintenance, and that unless they have acted in the case you suggest, the families in question are not entitled to maintenance. Very truly yours, EDWARD R. O'MALLEY, 1. Fiscal Supervisor may cause estimates to be revised by officers of State institutions so as to cause a reduction of amount. 2. Fiscal Supervisor may enforce compliance by subordinate officers with requests for economy, only in such manner as is prescribed in Section 45. 3. Fiscal Supervisor not personally liable for expenditures of State institutions in excess of amount appropriated, as board or officer raking such contract would be held responsible. STATE OF NEW YORK, Hon. DENNIS MCCARTHY, Fiscal Supervisor, Albany, N. Y.: DEAR SIR. Referring to your letters of the 15th ultimo and 4th instant, in which you ask my opinion upon various questions, I beg to advise you as follows: The first question which you ask is whether, under section 45 of the State Charities Law, you have the power to return estimates submitted to you by state institutions, with the direction that they be revised by the officers of such institutions so as to bring about a certain definite reduction which you deem necessary. Section 45 of this law provides in part as follows: "The fiscal supervisor may cause such estimates to be revised either as to quantity. or. quality .of.supplies and the estimated cost thereof, and shall certify that he has carefully examined the same, and that the articles contained in such estimate, as approved or revised by him, are actually required for the use of the institution, and shall thereupon present such estimate and certificate to the comptroller." As you point out, there is no specific provision in this section as to how or by whom these estimates shall be revised. There is much force in your contention that persons located at the institution and familiar with its more pressing needs, are in better position to make such revision in some respects, than are you. It is therefore my opinion that you have the right to "cause such estimates to be revised" by the several institutions submitting them, and that such practice on your part is legal. The second question which you ask is for my opinion "as to the powers of the fiscal supervisor in the matter of enforcing compliance, by the subordinate officers of the institutions reporting to him, with recommendations made by the fiscal supervisor for securing greater economy in the administra. tion of the institutions." This is a general question which it is difficult to answer specifically. Your powers over such institutions are clearly defined by the statute; in so far as you may enforce compliance with your suggestions by revising the estimates in the manner authorized by section 45 of the State Charities Law, your right to do so is clear. Beyond this, I find nothing in the statute which will give you more than advisory powers. Your third question is for my opinion "as to the financial responsibility of the fiscal supervisor for the expenditures of the institutions reporting to him, in excess of the amounts appropriated therefor." This is another general question and the answer to it might possibly be varied by particular circumstances. However, I assume it to mean whether or not you are liable personally for a state institution exceeding in its expenditures the amount of the appropriation made for such expenditures. Under section 45 of the State Charities Law, it is provided that after revising the estimates you shall certify that you have carefully examined the same and that the articles contained in such estimate, as approved or revised by you, are actually required for the use of the institution, and shall thereupon present such estimate and certificate to the comptroller. The statute further provides: "Upon the revision and approval of such estimate, the comptroller shall authorize the boards of managers, trustees or other managing officers of such institutions to make drafts on him, as the money may be required for the purposes mentioned in such estimates, which draft shall be paid on his warrant, out of the funds in the treasury of the state appropriated for the support of such institutions." It is obvious, from an examination of these provisions together with the provision that these estimates shall be given monthly in advance, that your approval is contemplated as a condition precedent to the actual incurring of liability. In any view, however, such liability is not actually incurred by you but by the board or officer entering into the contract, so that there would seem to be no possibility of a violation by you of section 35 of the State Finance Law. It is therefore my opinion that in the ordinary case you would be under no personal liability for an expenditure by an institu |