THE FORMAT DESCRIBES THE INQUIRY, PRESENTS THE RELEVANT STATEMENT OF LAW, AND STATES THE COMPTROLLER'S CONCLUSION. ALSO INCLUDED ARE DIGESTS OF THE COMPTROLLER'S OPINIONS, A STATUTORY REFERENCE TABLE, LOCAL CHARTERS AND CODES, AND A TABLE OF OPINIONS. OPINIONS WERE RENDERED IN THE AREAS OF BONDS AND OBLIGATIONS, CITY OFFICERS AND EMPLOYEES, CIVIL SERVICE, CLAIMS AGAINST MUNICIPALITIES, CONTRACTS AND PURCHASES, COUNTY OFFICERS AND EMPLOYEES, COURTS AND JUDGES, ENVIRONMENTAL CONSERVATION, FEDERAL AID, AND FIREMEN AND FIRE PROTECTION. OPINIONS WERE ALSO GIVEN FOR ISSUES OF HEALTH AND HEALTH SERVICES, INDUSTRIAL DEVELOPMENT AGENCIES, LICENSING AND REGULATORY POWERS, NEWSPAPERS, POLICE, SCHOOLS, PUBLIC SERVICES, TAXATION, AND ZONING AND PLANNING. (RCB)