Are fish and reptilian scales homologous?
No, fish scales are dermal (= formed in derma) bones like skull roof bones. Scales in reptiles are formed by epidermis and are made primarily of protein (from keratinocytes), being similar in derivation to hair, feather and nails.

On the other hand, in reptiles one must differentiate between scales and osteoderms (= scutes). Scutes are widespread among reptiles and they are similar to fish scales in that they are produced in derma and are ossified. Similar structures are found in some amphibians and in armadillo. Nevertheless, different types of osteoderms are currently considered as converges: "it is essential to recognize that osteoderms represent non-homologous structures that have been independently evolved a number of times" and have no direct homology with fish scales.