In Okie v. Village of Hamburg, 196 AD2d 228 [4th Dept 1994] the defendant Village mistakenly issued a building permit to construct a residence within the boundaries of a flood-plain and erroneously issued a certificate of occupancy following construction in the absence of a "special relationship" between the municipality and the applicant. The court held that a local Flood Damage Prevention Ordinance does not create a special duty owing to persons located within the flood-plain. It further determined that for the purpose of its discussion, it made no distinction between the issuance of a building permit and the issuance of a certificate of occupancy, although they recognized material differences, the issuance of a building permit or certificate of occupancy is a governmental function for which a municipality may not be held responsible for damages in the absence of a special relationship.