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New York Administrative Law: NY Administrative Opinions by SUBJECT

Last Updated: Dec 1, 2023 3:20 PM

NY Administrative Opinions -- by SUBJECT

Note: Early decisions of several departments are found here:
Department reports of the State of New York (SDR, "State Department Reports")

  • paper format (1914-1958) KFN 5745 A553
  • online (various volumes) LLMC Digital (UB only- subscription database)
  • online(various volumes) Hathi Trust Digital Library

NYS Agencies

Attorney General

NYS Dept. of Law, Opinions of the Attorney General,



NYS of Audit and Control, Opinions of the New York State Comptroller 1945-2006 KFN 5752 A556 (Reserve) (Earlier titles vary: Opinions of Comptroller Relating to Municipal Government)


For unpublished legal opinions, contact NYS Dept. of Correctional Services, Office of Counsel at (518) 457-8126

Department of State

  • Office of General Counsel
  • Can search Legal Memoranda and Counsel's comments to court opinions
  • Office of Administrative Hearings
  • Office of Administrative Appeals


University of the State of New York, Education Department Reports, v. 1, 1962+ KFN 5648 A558 (Pre-1962 opinions are in SDR) (Reserve); Online (June 1992+)

Special Education

University of the State of New York, Office of State Review, Decisions of the State Review Officer, New York State Education Department, No.1, 1990+ KFN 5662 A555 (Most recent on Reserve); Online


New York (State), State Board of Elections, New York State Board of Elections Formal Opinion, 1982, no. 6, April 22, 1982+ (Opinions for 1974 - 1982) KFN 5710 A556; Online

Environmental Conservation

NYS DEC, Environmental Notice Bulletin (ENB). 1989+ KFN5610 A15 E596; Online

NYS DEC, Hearing & Decisions via; Westlaw*: New York Environmental Administrative Decisions (N.Y.Dept.Env.Conserv.) and Lexis*: NY Department of Environmental Conservation Decisions (N.Y. Env)

NYS DEC, Office of Legal Affairs, Declaratory Rulings: 6 NYCRR Environmental Conservation Law (1983+) KFN 5610 A59 N49
1977+ Online


NYS Joint Commission on Public Ethics 
Laws and Rules
Westlaw*: NYETH

Freedom of Information

NYS Committee on Open Government, Advisory Opinions on the Freedom of Information Law, 1989+ [Committee on Public Access to Records, 1974-1992] KFN 5827 N483
#7495+ Online

NYS Committee on Open Government, Advisory Opinions on the Open Meetings Law 1976-1983, 1989+ KFN 5747 P83 A293; Online


  • Opinions of Counsel, contact NYS DOH at (518) 474-7354
  • NYS DOH, Office of Professional Medical Conduct
  • NYS DOH, OPMC Annual Report 1982+ RA 399 A4 N76a
  • 1995+ Online
  • NYS DOH, The Monthly Report 1992+ (digests decisions of the Board) RA 399 A4 P76
  • NYS DOH, Decisions of the Administrative Review Board Westlaw*: New York Medical Board Administrative Decisions (N.Y.B.P.M.C.Admin.Rev.Bd.) 


NYS Division of Housing and Community Renewal, Commissioner's Interpretations of the NYS Fire Prevention and Building Code. no. 101 1984+ KFN 5644 A56 N49 1990

Human Rights



Labor / Labor Relations

  • NYS Dept. of Labor, Division of Research and Statistics, Collective Bargaining Settlements in New York State 1949+ KFN 5561 A84
  • Office of Employee Relations, Grievance and Disciplinary Arbitrations KFN 5568 P8 A5 1974
  • Contract Grievance Arbitration Decisions, 1979+ KFN 5568 P8 A5 1979
  • NYS Industrial Board of Appeals Decisions (August 2007+) 
  • NYS Labor Relations Board, Decisions and Orders KFN 5557.1 A554
  • NYS Public Employment Relations Board, Official Decisions Opinions and Related Matters (PERB Reports)
  • 1968-present: paper format KFN 5568 P8 A496 
  • 1986+ Lexis*: New York Public Employment Relations Board - does NOT also include full text of administrative law decisions
  • 1982+ Westlaw*: New York Public Employee Reporter (N.Y.Pub.Emp.Rep.) - DOES also include full text of administrative law decisions

Social Services


Comeau, Rosen, New York Tax Cases, 1988+ KFN 5860 A516

NYS Office of Real Property Services, Real Property Tax Administration Reporter 1994+ KFN 5881 A514
Formerly State Board of Equalization and Assessment, Opinions of Counsel and Reports 1972-1993 KFN 5881 A557

NYS Taxpayers Services Division, Technical Services Bureau, Advisory Opinions, Decisions and Memorandums on Corporations, Estate and Gift, Income, Sales and Miscellaneous Taxes 1978-2003 KFN 5863 A15 N53 (TSB-A); KFN 5863 A15 N54 (TSB-D); KFN 5863 A15 N55 (TSB-H); KFN 5863 A15 N56 (TSB-M)

Property Tax Opinions of Counsel
v.1-12 (1972-2010)
Search, or browse Statutory Index or Subject Index

NYS Division of Tax Appeals & Tax Appeals Tribunal

  • Decisions, Orders, ALJ determinations, etc.1987+
  • Lexis*: NY Library, NYTAX file
  • State Tax Commission- hearing determinations, memoranda, adopted regulations and advisory opinions March 1978+
  • Department of Taxation and Finance- hearing determinations, memoranda, adopted regulations and advisory opinions March 1978+
  • Division of Tax AppealsMarch 1983+
  • Tax Appeals Tribunal, decisions and regulations June 1983+
  • Westlaw*: NYTX-ADM IN: Division of Tax Appeals, Tax Appeals Tribunal - decisions, 1978+; Commissioner of Taxation and Finance - advisory opinions, 1980+; Private Letter Rulings(real property gains tax), 1983+
  • Westlaw*: NYTAX: Department of Taxation - memoranda, 1978+; Board of Equalization & Assessment - opinions, 1960+; State Board of Real Property Services

Unemployment Insurance

Contact the Library at the Unemployment Insurance Appeal Board at: (518) 402-0191

Unemployment Insurance Appeals Board decisions

Interpretations Service Index - Benefit Claims, 1990+ KFN 5596 A56 N49; Online​


NYS Public Service Commission, Public Service Commission Reports: Opinions, Orders, Rules and Regulations, v. 1, 1961+ KFN 5457.1 A554
Search Public Service Commission Cases Online
Westlaw*: NY-PUR and Lexis*: NYPUC
Annual Reports 1st district 1907 - 1909 HD 2767 N7 A2
Opinions for 2nd district 1908 - 1921 KFN 5457.1 A553
Annual Reports 1921 - 1994 HD 2767 N7 A7
See also Public Utilities Reports, KF 2085 A2 P8

Workers' Compensation

LRP Publications, New York Workers' Compensation Law Reporter, 1986/87+ KFN 5592 A6 N53 (NY Alcove); Westlaw*: NY-WCLR
Contains decisions of the Worker's Compensation Board after 1983

NYS Workers Compensation Board, Board Decisions and Administrative Rulings, 1967-81, v.17-35 KFN 5592 A558
1985+ Westlaw*: NYW C-ADMIN
1990+ Lexis*: NYWORK

Court Decisions in Workers Compensation Cases 1964/65, 1972-81, v. 27, 35-44 KFN 5592 A512


*Lexis and Westlaw access is restricted to current law students and law faculty.


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SUNY Buffalo
Buffalo, NY 14260