The law of New York consists of several levels, including constitutional, statutory, regulatory and case law, and also includes local laws, ordinances, and regulations. The Consolidated Laws form the general statutory law.

The Constitution of New York is the foremost source of state law. The legislation of the Legislature is published in the official Laws of New York and codified in the Consolidated Laws of New York. State agency rules and regulations are promulgated in the New York State Register and codified in the New York Codes, Rules and Regulations. Because New York is a common law state, every opinion, memorandum, and motion sent by the New York Court of Appeals (New York's highest court) and the Appellate Division of the New York Supreme Court (an intermediate appeals court) is published. Each local government may also adopt local laws, and counties, cities, and towns may promulgate ordinances to the extent authorized by state law, e.g. the New York City Administrative Code.

All state and municipal powers are derived from the Constitution of New York, which is, in turn, subordinate to the Constitution of the United States and federal laws and treaties, which are the supreme law of the land. Parallel to the U.S. constitution, legislative power is vested in a bicameral legislature composed of the New York Assembly and New York State Senate. Judicial power is divided between state and local courts. At the state level, New York's lowest court of general jurisdiction is the New York Supreme Court, which is overseen by 4 appellate divisions and, ultimately, the New York Court of Appeals. Additionally, municipalities are authorized to operate city, town, village, and district courts for low-level matters. New York's executive power is primarily vested in its governor, much as the U.S. Constitution vests executive power in the President. One key difference is that the New York Constitution also vests power directly in the state's Attorney General and Comptroller, since these positions are directly elected, unlike the U.S. Constitution where the analogous roles are appointed by the President.

Pursuant to the state constitution, the New York State Legislature has enacted legislation, called chapter laws or slip laws when printed separately. The bills and concurrent resolutions proposing amendments to the state or federal constitutions of each legislative session are called session laws and published in the official Laws of New York.

The codification of the permanent laws of a general nature are contained in the Consolidated Laws of New York. New York uses a system called "continuous codification" whereby each session law clearly identifies the law and section of the Consolidated Laws affected by its passage. Unlike real codes, the Consolidated Laws are systematic but neither comprehensive nor preemptive, and reference to other laws and case law is often necessary. There also exist unconsolidated laws, such as the various court acts. Unconsolidated laws are uncodified, typically due to their local nature, but are otherwise legally binding.

There are also numerous sources used for statutory interpretation (e.g., legislative intent, legal hermeneutics), including governors' bill, veto, and recall jackets.

Pursuant to certain broadly worded statutes, state agencies and courts have promulgated an enormous body of rules and regulations (delegated legislation or administrative law). Regulations are promulgated with and published in the New York State Register and compiled in the New York Codes, Rules and Regulations (NYCRR).

There are also numerous decisions, opinions, and rulings of state agencies. Extrajudicial courts typically do not have regular reporters of decisions.