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

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NYS Agencies

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Attorney General

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

• 1889-1958 KFN 5746 L38 A86  (NY Core)
• 1990+ KFN 5780 A559 L39 (NY Core); 1796-1872,
• 1995+ Online (NYS Attorney General) https://ag.ny.gov/libraries-documents/opinions/appeals-opinions-resource-center
• 1940+ Westlaw*: New York Attorney General Opinions (N.Y.A.G.)
• 1940+ Lexis*: NY Attorney General Opinions (N.Y. AG)
• 1940+ BloombergLaw*

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Banking

• New York (State) Banking Dept, Annual Report of the Superintendent of Banks,
  1961+ HG 2411 N7; Lexis*: New York Banking Department Opinion Letters (NY Bank)
  Includes published opinions on bank mergers and holding company applications Selected legal opinions from Nov. 1998+
• Banking Department Law via https://www.dfs.ny.gov/industry_guidance/home
• Unpublished legal opinions 1930+, follow the information request procedures at https://www.dfs.ny.gov/contact_us/foil_requests​

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Comptroller

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)

• 1988+ Online http://www.osc.state.ny.us/legal/index.htm
• 1979+ Lexis*: NY State Comptroller's Opinions (N.Y. Comp.)
• 1977+ Westlaw*: New York Comptroller Opinions (NYCPTR)

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Corrections

For unpublished legal opinions, contact NYS Dept.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

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Department of State

• Office of General Counsel http://www.dos.state.ny.us/cnsl/counsel.htm
• Can search Legal Memoranda and Counsel's comments to court opinions
• Office of Administrative Hearings
• Office of Administrative Appeals http://www.dos.state.ny.us/cnsl/appeals.html

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Education

University of the State of New York, Education Department Reports, v. 1, 1962+ KFN 5648 A558 (Pre-1962 opinions are in SDR) (Reserve); Online http://www.counsel.nysed.gov/Decisions/dcommissionersdecisions (June 1992+)

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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 http://www.p12.nysed.gov/specialed/

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Elections

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 http://www.elections.ny.gov/ElectionLaw.html

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Environmental Conservation

NYS DEC, Environmental Notice Bulletin (ENB). 1989+ KFN5610 A15 E596; Online http://www.dec.ny.gov/enb/enb.html

NYS DEC, Hearing & Decisions via http://www.dec.ny.gov/hearings/395.html; 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 http://www.dec.ny.gov/regulations/29355.html

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Ethics

NYS Joint Commission on Public Ethics http://www.jcope.ny.gov/ 
Laws and Rules http://www.jcope.ny.gov/about/regulations2.html
Westlaw*: NYETH

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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 http://www.dos.state.ny.us/coog/foil_listing/findex.html

NYS Committee on Open Government, Advisory Opinions on the Open Meetings Law 1976-1983, 1989+ KFN 5747 P83 A293; Online http://www.dos.state.ny.us/coog/index.html

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Health

• 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.) 

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Housing

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

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Human Rights

• NYS Division of Human Rights http://www.dhr.ny.gov/
• Opinions 1960+, contact the NYS Division of Human Rights at (718) 741-8400 or follow the instructions at http://www.dhr.ny.gov/foil

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Insurance

• NYS Insurance Dept, Annual Report of the Superintendent of Insurance 1861+ (holdings incomplete) (Contains summaries of regulations promulgated and circular letters issued) HG 8511 N7 A2
• NYS Department of Financial Services, Insurance Opinions https://www.dfs.ny.gov/industry_guidance/interpretations_and_opinions, Circular Letters https://www.dfs.ny.gov/industry_guidance/circular_letters​, Regulations https://www.dfs.ny.gov/industry_guidance/regulations​
• NYS Insurance Dept., Disciplinary Actions
• NYS No-Fault/SUM Arbitration Reporters 1977-2001 KFN 5298 A84 A495

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Judiciary

• NYS Commission on Judicial Conduct, Decisions 1970+ http://www.scjc.state.ny.us/
• Determinations of the New York State Commission on Judicial Conduct 1978-1983 KFN 5984.5 D57 A4963
• NYS Commission on Judicial Conduct, Annual Report KFN 5984.5 D57 A865

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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 
  •  including Cumulative Digests and Index
• 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

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Social Services

• NYS Office of Temporary and Disability Assistance. Fair Hearing Decision Archive 2010+ http://otda.ny.gov/oah/FHArchive.asp

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Taxation

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
https://www.tax.ny.gov/pubs_and_bulls/orpts/legal_opinions/index.htm

NYS Division of Tax Appeals & Tax Appeals Tribunal http://www.dta.ny.gov/

• 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

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Unemployment Insurance

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

Unemployment Insurance Appeals Board decisions
http://www.labor.ny.gov/ui-appeal/search-board-decisions.shtm

Interpretations Service Index - Benefit Claims, 1990+ KFN 5596 A56 N49; Online https://www.labor.ny.gov/ui/aso/interpservice.shtm​

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Utilities

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

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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

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