N.Y. LEG Law § 51

§ 51. Fiscal impact notes on bills affecting political subdivisions.\n1. For the purpose of this section, the term "political subdivision"\nmeans any county, city, town, village, special district or school\ndistrict.\n 2. The legislature shall by concurrent resolution of the senate and\nassembly prescribe rules requiring fiscal notes to accompany, on a\nseparate form, bills and amendments to bills, except as otherwise\nprescribed by such rules, which would substantially affect the revenues\nor expenses, or both, of any political subdivision.\n 3. Fiscal notes shall not, however, be required for bills: (a) subject\nto the provisions of section fifty of this chapter, or (b) accompanied\nby special home rule requests submitted by political subdivisions, or\n(c) which provide discretionary authority to political subdivisions, or\n(d) submitted pursuant to section twenty-four of the state finance law.\n 4. If the estimate or estimates contained in a fiscal note are\ninaccurate, such inaccuracies shall not affect, impair or invalidate\nsuch bill.\n