and he shall be paid by the state an annual salary of six thousand dollars, and his actual and necessary expenses. If a vacancy shall occur, otherwise than by expiration of term, in the office of fiscal supervisor of state charities, a fiscal supervisor of state charities shall be appointed in the manner provided by this section for the unexpired term of his predecessor. § 41. Office and clerical force of fiscal supervisor. The fiscal supervisor of state charities shall be provided by the proper authorities with a suitably furnished office in the state capitol. He may employ a first deputy and a second deputy, a stenographer and such other employees as may be needed. The salaries and reasonable expenses of the fiscal supervisor, his dep. ' uties, and the necessary clerical assistants shall be paid by the treasurer of the state, on the warrant of the comptroller, out of any moneys appropriated therefor. (As amended by chapter 173 of the Laws of 1913.) $ 42. Powers and duties of fiscal supervisor. The fiscal supervisor shall, as to the state institutions reporting to him: 1. Visit each of such institutions at least twice in each cal endar year. Power of visitation may be delegated to deputy. STATE OF NEW YORK, ATTORNEY-GENERAL'S OFFICE, Hon. DENNIS MCCARTHY, Fiscal Supervisor of State Charities, Albany, N. Y.: DEAR SIR.I acknowledge your letter of the 9th instant, in which you ask my opinion as to your authority to delegate to the Deputy Fiscal Super visor the duty of visiting the institutions reporting to your department, as provided in section 42, subdivision 1, of the State Charities Law. Such subdivision provides as follows: "The fiscal supervisor shall, as to the state charitable institutions reporting to him: the New York State School for the Blind and the Elmira Reformatory: I. Visit each of such institutions at least twice in each calendar year." By section 41 of the said law, you are authorized to employ a deputy. It is a well-settled principle of law that, where the employment of a deputy by a public officer is authorized by statute, the public officer may delegato such of his duties to that deputy as are not specifically by statute made to be performed by him personally. It is, therefore, my opinion that you have the right to delegate to your deputy the duty imposed upon you by the foregoing section of the statute, as there is nothing which implies that it must be performed by you personally. Very truly yours, EDWARD R. O'MALLEY, 2. Examine into the condition of all buildings, grounds and other property connected with any such institution, and into all matters relating to its financial management, and for such purpose he or his representatives shall have free access to the grounds, buildings, and all books, papers, property and supplies of any such institution; and all persons connected with any such institu tion shall give such information and afford such facilities for such examination or inquiry as the supervisor may require. All funds established and maintained pursuant to the rules of such charitable and reformatory institutions as report to the Fiscal Supervisor of State Charities, are subject to examination by him. INQUIRY. Are the following funds held by the respective institutions, but not belonging to the State, subject to examination by the Fiscal Supervisor of State Charities? 1. New York State Soldiers and Sailors' Home at Bath. (a) The pension fund, consisting of pension moneys deposited by the pensioners, and subject to withdrawal by them. (b) The post fund, established by authority of chapter 900, Laws of 1896, now sections 62 and 63 of the Public Buildings Law, and expended for the purposes therein provided. 2. New York State Woman's Relief Corps Home at Oxford. (a) The pension fund the same as at Bath. con (b) The excess pension fund, consisting of pension moneys in excess of twelve dollars per month contributed by the pensioner as a dition of admission and expended for the benefit, amusement and general comfort of the members collectively. OPINION. All the institutions mentioned report to the Fiscal Supervisor of State Charities. The powers and duties of the Fiscal Supervisor are defined in section 42 of the State Charities Law, which is in part as follows: "The fiscal supervisor shall as to the state institutions reporting to him: (1) Visit each of such institutions at least twice in each calendar year; (2) Examine into the condition of buildings, grounds and other property connected with any such institution, and into all matters relating to its financial management, and for such other purpose he or his representatives shall have free access to the grounds, buildings, and all books, papers, property and supplies in such institution, and all persons connected with any such institution shall give such information and afford such facilities for such examination or inquiry as the supervisor may require." The statute does not enter into details regarding particular funds and does not mention those concerning which the inquiry is made, but I think it is clear that whatever funds are established and maintained by the rules, and managed and controlled by the authorities of the institutions which report to the Fiscal Supervisor are not only subject to examination by him under the broad general powers given to him by the section quoted, but that such examination is a part of his official duty. Dated March 7, 1912. THOMAS CARMODY, To HON. DENNIS MCCARTHY, Fiscal Supervisor, Albany. N. Y. 3. Appoint, in his discretion, a competent person to examine the books, papers and accounts of any institution to the extent deemed necessary. 4. Annually report to the legislature his acts and proceedings for the year ending *September thirtieth last preceding, with such facts in regard to the conditions of the buildings, grounds and property, and the financial management of the state institutions. reporting to him as he may deem necessary for the information of the legislature, including estimates of the amounts required for the use of such institutions and the reasons therefor. The fiscal supervisor shall also on the first days of January and July in each year report to the governor the condition of the buildings, grounds and property on such date, together with such suggestions in regard to the financial management of such institutions as he deems proper. He shall also on request of the governor or of any committee of either house of the legislature, make a special report in relation to the condition of the buildings, grounds and property, or the financial management of such institutions or any of them. (As amended by chapter 149 of the Laws of 1909 and chapter 405 of the Laws of 1911.) * Chapter 118, Laws of 1916, provides that the fiscal year "shall begin with the first day of July and end with the next following thirtieth day of June." Statute limits powers of Fiscal Supervisor to financial management of the charitable institutions of the State, and to general control and supervision of grounds and buildings. Power conferred upon State Board of Charities as to discipline and methods. STATE OF NEW YORK, ATTORNEY-GENERAL'S OFFICE. Hon. DENNIS MCCARTHY, Fiscal Supervisor of State Charities, Albany, N. Y.: DEAR SIR.I have your request for my opinion as to the scope of the respective powers and duties of the State Board of Charities, and of the Fiscal Supervisor, where the same relate to the supervision of the State charitable institutions. I have given this matter careful attention and have examined the Con stitution and statutory provisions defining the scope of such powers and duties. You call my attention to the fact that the State Charities Law, in sections 9, 10, 12, 13 and 14, defines the general powers and duties of the State Board of Charities in reference to the supervision of charitable institutions, and that article 4 of the same law provides for the regulation of such institutions and creates the office of Fiscal Supervisor whose powers and duties are defined in section 42. You state that since these powers and duties are somewhat similar, some of the managers of State charitable institutions are unable to determine definitely whether the Fiscal Supervisor's duties relate solely to the financial management and maintenance of such institutions, or besides financial control, include general supervision with its determination of policies, discipline and methods." The title of the office which you hold would seem to indicate the scope of your powers and duties. You are the Fiscal Supervisor of State Charities. In respect to the fiscal affairs you are given great powers by the statute. Section 42 provides that you shall visit each of the institutions reporting to you, twice a year, examine into the conditions of all buildings, grounds and other property connected therewith, and into all matters "relating to its financial management," appointing, in your discretion, a person to examine the books, papers and accounts of any institution. You are re quired to report annually to the Legislature, including in this report estimates of the amounts required for the use of such institutions and the reasons therefor, and report more often to the Governor. Both reports must set forth the facts in regard to the condition of the buildings, grounds and property and the financial management of such institutions. In your semiannual report to the Governor, it is provided that you shall embody such suggestions "in regard to the financial management of such institutions" as you deem proper. Your power to have access to the grounds and buildings of such institutions and to examine books, papers, property and supplies of such institutions, and persons connected therewith, is specifically stated by this section to be for the purpose of examining the condition of the buildings and property and the matters relating to financial management. In other words, both in this section and in the other provisions of the statute defining your duties and powers, the intent of the Legislature is clearly evidenced to limit them to control and supervision over the buildings and grounds of the institutions and over their financial management. I find no section of the law which would seem to give you any supervision over charitable institutions in respect to their policies, discipline or methods. The theory of the Constitution and of the statutes seems to be to confer this power upon the State Board of Charities. It is, therefore, my opinion that there is no conflict in the duties imposed by law upon you and upon the State Board of Charities, and that your duties are, as the title to your office implies, limited to those of supervis. ing the fiscal affairs of the institutions and the physical condition of their grounds and buildings. Very respectfully, EDWARD R. O'MALLEY, § 43. Removals by governor. A fiscal supervisor of state charities or the superintendent or the steward of any institution subject to the provisions of this article, may be removed by the governor for cause, an opportunity having been given him to be heard in his defense. § 44. Fiscal year. Repealed by chapter 118 of the Laws of 1916. § 45. Quarterly or monthly estimates of expenses; contingent fund. The superintendent or other managing officer of each of the state institutions reporting to the fiscal supervisor shall quarterly or monthly, and upon such day as the fiscal supervisor shall direct, cause to be prepared triplicate estimates, in such detail as may be required by the fiscal supervisor, of the expense required for the institution of which he has the supervision, for the ensuing quarter or 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 shall 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 revised and approved 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 board of managers, trustees or other managing officers of such institution to make draft 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 |