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MADISON COUNTY v. STATE AUTHS

No. 14.

33 N.Y.3d 131 (2019)

123 N.E.3d 239

99 N.Y.S.3d 755

2019 NY Slip Op 02150

In the Matter of MADISON COUNTY INDUSTRIAL DEVELOPMENT AGENCY et al., Appellants, v. STATE OF NEW YORK AUTHORITIES BUDGET OFFICE et al., Respondents.

Court of Appeals of New York.

Decided March 21, 2019.

Attorney(s) appearing for the Case

Hodgson Russ LLP, Buffalo (Charles W. Malcomb, Joel J. Terragnoli and Henry A. Zomerfeld of counsel), for appellants.

Letitia James, Attorney General, Albany (Robert M. Goldfarb and Andrea Oser of counsel), for respondents.

OPINION OF THE COURT

Under the Public Authorities Accountability Act (PAAA), every "local authority," as that term is defined in Public Authorities Law § 2 (2), is obligated to file certain annual, budget and independent audit reports with respondent New York State Authorities...

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