Where can I find legal opinions of the NYS Comptroller?
Opinions since 1988 are available online. The opinions are searchable as well. They can be accessed at the Office of the State Comptroller.
For opinions prior to 1988, please fill out the online request form at the Legal Opinion page or call 518-474-5586 or your local Comptroller Office.
Please note that older opinions may be superseded by newer opinions, changes in the law or case law (court cases). As stated on the Comptroller’s website:
These opinions represent the views of the Office of the State Comptroller at the time they were rendered. The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.
Regional Directory of Office of the New York State Comptroller, Division of Local Government and School Accountability