When trying to retrieve the flag options on a comment, e.g. on the currently active one on Skeptics.SE (but it works for any election):
https://api.stackexchange.com/docs/comment-flag-options#id=222163&filter=default&site=skeptics
you'll get (if you're authenticated) the familiar comment flag options:
but it's not possible to flag them (neither via the API nor via the site).