Government includes the people and resources—as well as departments, agencies, programs, processes, laws, rules, and regulations—that define the relationship between federal, state, and local governments and their citizens. Some legal principles have a unique application when private citizens or entities interact with their governments.

In New York, as in other states, the government is structured to include various levels: federal, state, and local. Each level of government has its own departments, agencies, programs, processes, laws, rules, and regulations that govern its operations and interactions with citizens. Federal laws apply nationwide, while state statutes specifically govern the actions within the state. Local laws and regulations apply to cities, counties, and other municipalities. Legal principles such as sovereign immunity may limit the circumstances under which a government entity can be sued. However, laws like the Federal Tort Claims Act and similar state-level statutes provide exceptions that allow for litigation under certain conditions. New York State has its own body of laws that define how private citizens or entities can interact with the state government, including the New York State Court of Claims Act, which governs claims against the state. Additionally, the state's Freedom of Information Law (FOIL) allows citizens to access government records, fostering transparency and accountability. It's important for citizens and entities in New York to understand these laws and principles, as they shape the relationship between the government and the governed.