List of Covered Governmental Entities

A listing of covered Governmental Entities that appear to fall within the definition of “Governmental Entity” set forth in State Finance Law  §§ 139-j and 139-k is presented below.  This list was prepared for the convenience of impacted organizations and should not be interpreted as a legal conclusion regarding the application of State Finance Law §§139-j and 139-k. If your organization is not included in the list, but qualifies as a Governmental Entity pursuant the definition under State Finance Law § 139-j (1)(a) and 139-k (1)(a), you will still be subject the provisions of those sections. Please contact the Office of General Services if your organization was inadvertently omitted from or included on this list. This list will be updated and re-issued to clarify issues and address questions on an as-needed basis. If you are not sure as to its applicability, please contact the Office of General Services at:


Office of General Services 
Legal Services 
36th Floor, Corning Tower
Empire State Plaza 
Albany, NY 12242
[email protected]  




Adirondack Park Agency

Advocates Office for Persons with Disabilities

Agriculture & NYS Horse Breeding Development Fund

Albany (city of) Housing Authority

Albany City Community Development Agency

Albany City IDA

Albany Convention Center Authority

Albany County Airport Authority

Albany County IDA

Albany Light, Heat, and Power Authority

Albany Municipal Water Finance Authority

Albany Parking Authority

Albany Pine Bush Commission

Albany Port District Commission

Albany Water Board

Albion (town of) Housing Authority

Alcohol Beverage Control

Alexandria Bay (village of) Housing Authority

Alfred, Almond, Hornellsville Sewer Authority

Alfred University

Alfred State College

Allegany (town of) Housing Authority

American Museum of Natural History Planetarium Authority

Amherst IDA

Amsterdam Parking Authority

Amsterdam (city of) Housing Authority

Auburn (city of) Housing Authority



Babylon IDA

Banking Department

Baruch College

Batavia (city of) Housing Authority

Bath (village of) Housing Authority

Battery Park City Authority

Beacon (city of) Housing Authority

Beacon Community Development Agency

Binghamton (city of) Housing Authority

Binghamton Urban Renewal Agency

Binghamton Parking Authority

Board of Elections

Booneville (village of) Housing Authority

Brookhaven (town of) Resource Recovery Agency

Brookhaven IDA

Brooklyn College

Broome County Sports Center Authority

Broome County Resource Recovery Agency

Broome IDA

Buffalo Municipal Housing Authority

Buffalo (city of) Urban Renewal Agency

Buffalo Municipal Water Finance Authority

Buffalo Fiscal Stability Authority

Buffalo Sewer Authority



Cambria (town of) Housing Authority

Camillus (town of) Housing Authority

Canajoharie (village of) Housing Authority

Canandaigua Housing Authority

Canastota (village of) Housing Authority

Canton (village of) Housing Authority

Capital District Transportation Authority

Capital District Regional Off-Track Betting Corporation

Catskill (village of) Housing Authority

Catskill Regional Off-Track Betting Corporation

Cattaraugus IDA

Cayuga County Water and Sewer Authority

Cayuga IDA

Center Authority of Glens Falls

Central New York Regional Transportation Authority

Central New York Regional Market Authority

Chautauqua County Sports Recreation and   Cultural Authority

Chautauqua IDA

Chautauqua, Cattaraugus, Allegany and Steuben Southern Tier Extension Railroad Authority

Cheektowaga (town of) Housing Authority

Chemung IDA

Chenango IDA

Chittenango (village of) Housing Authority

City University of New York

City University Construction Fund

Clayton (village of) Housing Authority

Clifton Park (town of) Water Authority Clifton-Fine Health Care Corporation

Clinton County IDA

Cohoes (city of) Urban Renewal Agency

Cohoes (city of) Industrial Development Agency

Cohoes (city of) Housing Authority

College of Staten Island

Colonie IDA

Columbia IDA   

Commission on Quality of Care for the Mentally Disabled

Commission of Investigation

Commission of Correction

Community Facilities Project Guarantee Fund

Consumer Protection Board

Cornell University Corporation                                         

Corning (City of) Urban Renewal Agency

Corning (city of) Housing Authority

Cortland (city of) Housing Authority 

Council on Children and Families

Council on the Arts

Coxsackie (village of) Housing Authority

Crime Victims Board



Dekalb (town of) Housing Authority

Dolgeville (village of) Housing Authority

Delhi - College of Technology

Department of Taxation and Finance

Department of Motor Vehicles

Department of Transportation

Department of State

Department of Public Service

Department of Correctional Services

Department of Health

Department of Environmental Conservation

Department of Civil Service

Department of Agriculture and Markets

Department of Labor

Development Authority of the North Country

Disaster Preparedness & Response

Division of Criminal Justice Services

Division of Veterans' Affairs

Division of Military and Naval Affairs

Division of Housing and Community Renewal

Division of Human Rights

Division of Lottery

Division of Parole

Division of Probation and Correctional Alternatives

Division of Tax Appeals and Tax Appeals Tribunal

Division of the Budget

Division for Women

Dormitory Authority State of New York

Dunkirk (city of) Housing Authority

Dutchess County Water and Wastewater Authority

Dutchess County Resource Recovery Agency

Dutchess County IDA



East Rochester (village of) Housing Authority

East Hampton (town of) Housing Authority

East Syracuse (village of) Housing Authority

Eastern Rensselaer County Solid Waste Management Authority

Edwards (town of) Housing Authority

Elbridge (village of) Housing Authority

Elizabethtown (village of) Housing Authority

Ellenville (village of) Housing Authority

Elmira Housing Authority

Elmira Urban Renewal Agency

Elmira Heights (village of) Housing Authority

Elmira Heights (village of) Urban Renewal Agency

Elmira Parking Authority

Empire State Development

Empire State College

Endicott Parking Authority

Environmental Facilities Corporation

Erie County IDA

Erie County Fiscal Stability Authority

Erie County Medical Center Corporation

Erie County Water Authority

Erwin (town of) Urban Renewal Agency

Erwin (town of) Housing Authority

Essex (county of) Solid Waste Management Authority

Ethics Commission Finance Authority

Executive Mansion Trust



Fairport (village of) Urban Renewal Agency

Fallsburg (town of) Housing Authority

Fort Edward (village of) Housing Authority

Fowler (town of) Housing Authority

Frankfort (village of) Housing Authority

Franklin (county of) Solid Waste Management Authority

Franklin County IDA

Fredonia (village of) Housing Authority

Freeport Community Development Agency

Freeport (village of) Housing Authority

Fulton Parking Authority

Fulton (city of) Community Development Agency

Fulton (city of) Housing Authority

Fulton County IDA



Genesee Valley Regional Market Authority

Genesee County IDA

Geneseo (Village of) Urban Renewal Agency

Geneva (city of) Housing Authority

Glen Cove (city of) Housing Authority

Glen Cove Community Development Agency

Glens Falls (city of) Housing Authority

Glens Falls Urban Renewal Agency

Glenville (town of) Housing Authority

Gloversville Community Development Agency

Gloversville (city of) Housing Authority

Goshen (village of) Housing Authority

Goshen (town of) Housing Authority

Gouverneur (village of) Housing Authority

Governor's Traffic Safety Committee

Governor's Office for Small Cities

Governor's Office of Regulatory Reform

Governor's Office of Employee Relations

Great Neck Water Authority

Great Neck (village of) Housing Authority

Greater Troy Area Solid Waste Management Authority

Greater Rochester Sports Authority

Green Island (village of) Housing Authority

Green Island Power Authority

Greenburgh (town of) Housing Authority

Greenport (village of) Housing Authority

Groton (village of) Housing Authority



Hamburg IDA

Harlem Community Development Corporation

Harrietstown (town of) Housing Authority

Harrison Parking Authority

Hempstead IDA

Hempstead (village of) Housing Authority

Hempstead (town of) Housing Authority

Hempstead (Incorporated Village of) Community Development Agency

Herkimer (village of) Housing Authority

Herkimer IDA

Hermon (town of) Housing Authority

Heuvelton (village of) Housing Authority

Higher Education Services Corporation

Historic Rome Development Authority

Hoosick (town of) Housing Authority

Hornell (city of) Housing Authority

Horseheads (village of) Housing Authority

Hudson River Park Trust

Hudson River Valley Greenway

Hudson River - Black River Regulating District

Hudson (city of) Housing Authority

Hudson Parking Authority

Hudson (city of) Community Development Planning Agency

Hudson-Mohawk Urban Cultural Park Commission

Hunter College

Huntington (town of) Housing Authority



Ilion (village of) Housing Authority

Industrial Exhibit Authority

Inspector General's Office

Insurance Department

Island Park (village of) Housing Authority

Islip IDA

Islip (Town of) Community Development Agency

Islip Resource Recovery Authority

Islip (town of) Housing Authority

Ithaca Urban Renewal Agency

Ithaca Housing Authority



Jacob K. Javits Convention Center

Jamestown (city of) Housing Authority

Jamestown Urban Renewal Agency

Jamestown Parking Authority

Jefferson IDA

John Jay College of Criminal Justice

Johnson City (village of) Housing Authority

Johnson City Parking Authority

Jordan (village of) Housing Authority



Kaser (village of) Housing Authority

Kenmore (village of) Housing Authority

Kingston (city of) Housing Authority

Kiryas Joel (village of) Housing Authority



Lackawanna Housing Authority

Lake George Park Commission

Lake Placid (village of) Housing Authority

Lancaster (village of) Housing Authority

Lansing (town of) Housing Authority

Le Roy (village of) Housing Authority

Lehman College

Liberty (village of) Housing Authority

Life Insurance Company Guaranty Corporation

Liquor Authority

Lisbon (town of) Housing Authority

Little Falls Urban Renewal Agency

Little Falls (city of) Housing Authority

Liverpool (village of) Housing Authority

Livingston County IDA

Livingston County Water and Sewer Authority

Lockport (city of) Housing Authority

Long Beach (city of) Housing Authority

Long Island Regional Ashfill Board

Long Beach (city of) Parking Authority

Long Island Job Development Authority

Long Island Regional Market Authority

Long Island Power Authority

Lowville (village of) Housing Authority

Lynbrook (village of) Housing Authority



Madison County IDA

Malone (village of) Housing Authority

Mamaroneck (town of) Housing Authority

Marion (town of) Housing Authority

Massena Housing Authority

Mechanicville (city of) Housing Authority

Medina (village of) Housing Authority

Medgar Evers College

Metropolitan Transportation Authority

Middletown (city of) Housing Authority

Middletown Parking Authority

Monroe County Water Authority

Monroe Regional Parking Authority

Monroe County Airport Authority

Monroe County IDA

Montgomery, Otsego, Schoharie Solid Waste Management Authority

Monticello (village of) Housing Authority

Montour Falls (village of) Housing Authority

Mount Kisco Parking Authority

Mount Vernon IDA

Mount Vernon (city of ) Housing Authority

Mount Vernon Urban Renewal Agency

Mount Kisco Housing Authority

Multi-town Solid Waste Management Authority

Municipal Assistance Corporation for the City of NY

Municipal Assistance Corporation for the City of Troy



NAR Empire State Plaza Performing Arts Center Operating Corporation

Nassau County Interim Finance Authority

Nassau County Sewer and Storm Water

Nassau County Bridge Authority

Nassau County Sewer and Storm Water Finance Authority

Nassau County IDA

Nassau Health Care Corporation

Nassau Regional Off-Track Betting Corporation

National Heritage Trust

New Rochelle IDA

New Rochelle (city of) Parking Authority

New Rochelle (city of) Housing Authority

New Square (village of) Housing Authority

New York City Housing Authority

New York City IDA

New York City Housing Development Corporation

New York City College of Technology

New York City School Construction Authority

New York City Transit

New York Power Authority

Newark (village of) Housing Authority

Newburgh (city of) Housing Authority

Newburgh Urban Renewal Agency

Niagara Town IDA

Niagara County IDA                               

Niagara (town of) Housing Authority

Niagara Falls Water Board

Niagara Falls (city of) Parking Authority

Niagara Falls Bridge Commission

Niagara Falls (city of) Housing Authority

Niagara Falls Public Water Authority

Niagara Frontier Transportation Authority

Norfolk (town of) Housing Authority

North Elba (town of) Housing Authority

North Hempstead (town of) Urban Renewal Agency

North Hempstead (town of) Housing Authority

North Hempstead (town of) Solid Waste Disposal Authority

North Syracuse (village of) Housing Authority

North Tarrytown (village of) Housing Authority

North Tonawanda (city of) Housing Authority

North Tonawanda (city of ) Parking Authority

Norwich (city of) Housing Authority

NY Olympic Regional Development Authority Olympic Center

NY Wine/Grape Foundation

Nyack (village of) Parking Authority

Nyack (village of) Housing Authority

NYC Educational Construction Fund

NYC Health & Hospitals Corporation

NYC Housing Development Corporation

NYC Municipal Water Finance Authority

NYC Off-Track Betting Corporation

NYC School Construction Authority

NYC Sports Authority

NYC Transitional Finance Authority

NYC Water Board

NYS Archives Partnership Trust

NYS Athletic Commission

NYS Bridge Authority

NYS Chief Information Officer

NYS Commission on Restoration of the Capitol

NYS Development Authority of the North Country

NYS Developmental Disabilities Planning Council

NYS Education Department

NYS Energy Research and Development Authority

NYS Environmental Facilities Corporation

NYS Financial Control Board

NYS Freshwater Wetlands Appeals Board

NYS Housing Finance Agency

NYS Local Government Assistance Corporation

NYS Office for the Prevention of Domestic Violence

NYS Office of Real Property Services

NYS Office of Science, Technology & Academic Research

NYS Office of the Welfare Inspector General

NYS Police

NYS Project Finance Agency

NYS Public Employment Relations Board

NYS Racing and Wagering Board

NYS Sports Authority

NYS Temporary State Commission on Lobbying

NYS Theater Institute Corporation

NYS Thoroughbred Breeding and Development Fund Corporation

NYS Thoroughbred Racing Capital Investment Fund

NYS Thruway Authority



Office of Cyber Security & Critical Infrastructure Coordination

Office of Mental Health

Office of General Services

Office For Technology

Office for the Aging

Office of Children and Family Services

Office of Mental Retardation & Dev. Disabilities

Office of Temporary & Disability Assistance

Office of Parks, Recreation & Historic Preservation

Office of Alcoholism & Substance Abuse Services

Ogdensburg (city of) Housing Authority

Ogdensburg Bridge and Port Authority

Olean (city of) Housing Authority

Olean Urban Renewal Agency

Oneida County Sports Facility Authority

Oneida County IDA

Oneida (city of) Housing Authority

Oneida-Herkimer Solid Waste Management Authority

Oneonta (city of) Housing Authority

Onondaga County IDA

Onondaga County Water Authority

Onondaga County Resource Recovery Agency

Onondaga County Solid Waste Disposal Authority

Ontario County IDA

Orange County IDA

Orange County Water Authority

Orangetown (town of) Housing Authority

Oriskany Falls (village of) Housing Authority

Orleans County IDA

Ossining (village of) Housing Authority

Oswego County IDA

Oswego (city of) Housing Authority

Oswego Parking Authority

Otsego County IDA

Oyster Bay (town of) Housing Authority Oyster Bay (town of) Housing Authority



Painted Post (village of) Housing Authority

Palmyra (village of) Housing Authority

Patchogue (village of) Community Development Agency

Patterson (town of) Housing Authority

Pawling (village of) Housing Authority

Peace Bridge Authority

Peekskill Parking Authority

Peekskill (city of) Civic Center Authority

Peekskill Housing Authority

Pennsylvania Station Redevelopment Corporation

Philadelphia (village of) Housing Authority

Philmont (village of) Housing Authority

Plattsburgh (city of) Housing Authority

Port of Oswego Authority

Port Jervis (city of) Housing Authority

Port Jervis Community Development Agency

Port Jervis Parking Authority

Port Chester (village of) Parking Authority

Port Chester (village of) Housing Authority

Potsdam (village of) Housing Authority

Poughkeepsie (city of) Housing Authority

Poughkeepsie (city of) Parking Authority

Poughkeepsie IDA

Public Service Commission

Putnam County IDA



Queens College

Queensbury (town of) Housing Authority



Ramapo (town of) Housing Authority

Regional Transit Service

Rensselaer County Water and Sewer Authority

Rensselaer County IDA

Rensselaer Falls (village of) Housing Authority

Rensselaer (city) IDA

Rensselaer (city of) Housing Authority

Riverhead (town of) Community Development Agency

Riverhead IDA

Riverside (village of) Urban Renewal Agency

Rochester (city of) Housing Authority

Rochester-Genesee Regional Transportation Authority

Rockland County IDA

Rockland County Solid Waste Management Authority

Rockville Centre (village of) Community Development Agency

Rockville Centre (village of) Housing Authority

Rome (city of) Parking Authority

Rome Urban Renewal Agency

Rome (city of) Housing Authority

Roosevelt Island Operating Corporation

Roswell Park Cancer Institute

Rotterdam (town of) Housing Authority

Rotterdam IDA

Rye (city of) Housing Authority



Sackets Harbor (village of) Housing Authority

Saint Johnsville (village of) Urban Renewal Agency

Saint Johnsville (village of) Housing Authority

Salamanca Indian Lease Authority

Salamanca (city of) Housing Authority

Salamanca Hospital District Authority

Saratoga IDA

Saratoga Springs (city of) Housing Authority

Saratoga County Water Authority

Saratoga Springs City Center Authority

Schenectady Metroplex Development Authority

Schenectady County IDA

Schenectady City IDA

Schenectady Municipal Housing Authority

Schenectady Parking Authority

Scotia (village of) Housing Authority

Sherrill (city of) Housing Authority

Sidney IDA-village

Skaneateles (village of) Housing Authority

Sleepy Hollow (village of) Parking Authority

Sloatsburg (village of) Housing Authority

Solvay (village of) Housing Authority

South Nyack (village of) Housing Authority                                                          

Southampton (town of) Housing Authority

Spring Valley (village of) Housing Authority

Spring Valley (village of) Parking Authority

St Lawrence IDA

State University of New York

State University of New York at Brockport

State of New York Municipal Bond Bank Agency

State University College of Agriculture and Technology at Cobleskill

State Emergency Management Office

State University of New York at Canton

State University of New York at Buffalo

State University Construction Fund

State of New York Mortgage Agency

State University College of Agriculture and Technology at Morrisville

State Insurance Fund

State University College of Technology at Farmingdale

Steuben County IDA

Suffern (village of) Parking Authority

Suffolk County Water Authority

Suffolk County Judicial Facilities Agency

Suffolk Regional Off-Track Betting Corporation

Suffolk County IDA

Suffolk Regional Off-Track Betting Corporation

Suffolk County Judicial Facilities Agency

Sullivan County IDA

SUNY College at Oneonta

SUNY College at Oswego

SUNY College at Old Westbury

SUNY College at Plattsburgh

SUNY College at Geneseo

SUNY College at Fredonia

SUNY College at Cortland

SUNY College at Potsdam

SUNY College at Buffalo

SUNY at Binghamton

SUNY at Albany

SUNY Health Science Center at Brooklyn

SUNY Health Science Center at Syracuse

SUNY Institute of Technology at Utica/Rome

SUNY Maritime College

SUNY at Stony Brook

SUNY College at New Paltz

SUNY College of Optometry

SUNY College of Environmental Science and Forestry

SUNY College at Purchase

Syracuse Parking Authority

Syracuse IDA

Syracuse Urban Renewal Agency

Syracuse Housing Authority



Tarrytown Housing Authority

The Egg

The Empire Exp Center

Thousand Islands Bridge Authority

Ticonderoga (town of) Housing Authority

Tioga County IDA

Tompkins County IDA

Tonawanda (town of) Housing Authority

Tonawanda (city of) Community   Development Agency

Tonawanda (city of) Housing Authority

Tonawanda Transit Construction Fund

Transit Construction Fund

Troy (city of) Housing Authority

Troy Parking Authority

Troy Industrial Development Authority

Trust for Cultural Resources of the County of Onondaga

Trust for Cultural Resources of the City of NY

Tuckahoe Parking Authority

Tuckahoe Housing Authority

Tully (town of) Housing Authority

Tupper Lake (village of) Housing Authority



Ulster County IDA

Ulster County Resource Recovery Agency

Unified Court System, as defined in State Finance Law §§ 139-j (1)(j) and 139-k (1)(j)

Union (town of) Housing Authority

United Nations Development (aka Empire State Development Corporation)

Upper Mohawk Valley Memorial Auditorium Authority

Upper Mohawk Valley Regional Water Finance Authority

Upper Mohawk Valley Regional Water Board

Urban Development Corporation (aka Empire State Development Corporation)

Utica Housing Authority

Utica Parking Authority

Utica Transit Authority

Utica (City) IDA



Victor Urban Renewal Agency



Waddington (village of) Housing Authority

Walden IDA

Wallkill IDA

Wallkill (town of) Housing Authority

Warren and Washington County IDA

Warwick (village of) Housing Authority

Warwick (town of) Housing Authority

Water Authority of Southeastern Nassau County

Water Authority of Great Neck North

Water Authority of Western Nassau County

Waterford (Town) IDA

Waterfront Commission of New York Harbor

Watertown Urban Renewal Agency

Watertown (city of) Housing Authority

Watervliet (city of) Housing Authority

Watkins Glen (village of) Housing Authority

Wayne County IDA

Wayne County Water and Sewer Authority

Webster (village of) Housing Authority

West Carthage (village of) Housing Authority

West Winfield (village of) Housing Authority

Westbury Community Development Agency

Westchester County IDA

Westchester County Health Care Corporation

Western Regional Off-Track Betting Corporation

Western Finger Lakes Solid Waste Management Authority

Wheatfield (town of) Housing Authority

White Plains (city of) Housing Authority

White Plains Urban Renewal Agency

Wilna (town of) Housing Authority

Wilton (town of) Water and Sewer Authority

Woodridge (village of) Housing Authority

Workers' Compensation Board

Wyoming County IDA



Yates County IDA

Yonkers Housing Authority

Yonkers (city of) Parking Authority

Yonkers IDA

York College

Yorktown (town of) Housing Authority