N.Y. Laws » CHAPTER State Finance / ARTICLE Citizen-taxpayer Actions
New York Consolidated Laws

N.Y. State Finance Law § 123 (2026)

Legislative purpose

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 123. Legislative purpose. It is the purpose of the legislature to
recognize that each individual citizen and taxpayer of the state has an
interest in the proper disposition of all state funds and properties.
Whenever this interest is or may be threatened by an illegal or
unconstitutional act of a state officer or employee, the need for relief
is so urgent that any citizen-taxpayer should have and hereafter does
have a right to seek the remedies provided for herein.
Notes of Decisions
Cited in 13 cases (4 in the last 5 years), 1982–2025 · leading case: Soc'y of Plastics Indus., Inc. v. Cnty. of Suffolk, 573 N.E.2d 1034 (N.Y. 1991).
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Soc'y of Plastics Indus., Inc. v. Cnty. of Suffolk, 573 N.E.2d 1034 (N.Y. 1991). “, State Finance Law art 7-A declaring that "any citizen-taxpayer should have and hereafter does have a right to seek the remedies provided for herein” [State Finance Law § 123]). We therefore first look to SEQRA for resolution of the issue before us.”
Gerdts v. State, 210 A.D.2d 645 (N.Y. App. Div. 3d Dep't 1994). · cites it 3× “Petitioners also claim standing as taxpayers under State Finance Law § 123. According to petitioners, they have standing as taxpayers to challenge the APA’s authority to impose the permit conditions because any expenditure of funds in connection with the imposition of…”
Bd. of Educ. v. State, 111 A.D.2d 505 (N.Y. App. Div. 3d Dep't 1985). “Under State Finance Law article 7-A, a citizen taxpayer whose interest is or may be threatened by an illegal or unconstitutional act of a State officer or employee may maintain an action (State Finance Law § 123), but only if the expenditure of State funds is involved (State…”
Cannabis Impact Prevention Coalition, LLC v. New York State Cannabis Control Bd., 2025 NY Slip Op 25045 (N.Y. Sup. Albany 2025). · cites it 3× “Plaintiffs seek relief pursuant to State Finance Law § 123, including a permanent injunction to enjoin any further expenditures.”
Schulz v. Warren Cnty. Bd. of Supervisors, 206 A.D.2d 672 (N.Y. App. Div. 3d Dep't 1994). “The grant included authorization and funding for design of a separate wastewater treatment facility to serve Hague.”
Cannabis Impact Prevention Coalition, LLC v. New York State Cannabis Control Bd., 2025 NY Slip Op 25045 (N.Y. Sup. Albany 2025). · cites it 3× “Plaintiffs seek relief pursuant to State Finance Law § 123, including a permanent injunction to enjoin any further expenditures.”
AEP Resources Serv. Co. v. Long Island Power Auth., 179 Misc. 2d 639 (N.Y. Sup. Ct. 1999). · cites it 2× “The strong language set forth in the legislative purpose (State Finance Law § 123) of the statute makes clear the interest individuals have in the proper disposition of all State funds and provides for direct citizen suits.”
Santora v. Silver, 20 Misc. 3d 836 (N.Y. Sup. Ct. 2008). “This citizen taxpayer action pursuant to State Finance Law § 123 et seq. seeks money damages from Assembly Speaker Sheldon Silver and his former chief legal counsel, James Michael Boxley, for the sum paid by the State of New York in settlement of a prior action entitled Doe v…”
The Matter of Mental Hygiene Legal Serv. v.Anita Daniels, 33 N.Y.3d 44 (2019). “, State Finance Law art 7-A declaring that ‘any citizen-taxpayer should have and hereafter does have a right to seek the remedies provided for herein’ [State Finance Law § 123])” ( 77 NY2d at 769 ).”
Harkenrider v. Hochul, 197 N.E.3d 437 (N.Y. 2022). “We therefore turn to consideration of the merits of petitioners’ challenges to the 2022 redistricting maps.”
Arrigo v. DiNapoli, 238 A.D.3d 1359 (N.Y. App. Div. 3d Dep't 2025). “Despite plaintiff's attempt to limit this action to one seeking purely declaratory relief, the claim arises from his interest, as a taxpayer, to marshal "the proper disposition of all state funds" (State Finance Law § 123). Under these circumstances, where the true nature of the…”
Miller v. Town of Gorham, 163 Misc. 2d 250 (N.Y. Sup. Ct. 1994). “(State Finance Law § 123.) However, the Court of Appeals has explicitly held that a citizen taxpayer’s right of action for return of illegally paid funds commenced under the State Finance Law must be commenced within a period of one year, pursuant to CPLR 215 (4).”
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