Publisher: New York State Office of the State Comptroller Publication Website:<a href = http://www.osc.state.ny.us/legal/index.htm>http://www.osc.state.ny.us/legal/index.htm</a> Coverage: 1945-2012 ISSN: 0743-7668 Frequency: varies Additional Info: 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 The opinions may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinions.