§ 123-b. Action for declaratory and equitable relief. 1.
Notwithstanding any inconsistent provision of law, any person, who is a
citizen taxpayer, whether or not such person is or may be affected or
specially aggrieved by the activity herein referred to, may maintain an
action for equitable or declaratory relief, or both, against an officer
or employee of the state who in the course of his or her duties has
caused, is now causing, or is about to cause a wrongful expenditure,
misappropriation, misapplication, or any other illegal or
unconstitutional disbursement of state funds or state property, except
that the provisions of this subdivision shall not apply to the
authorization, sale, execution or delivery of a bond issue or notes
issued in anticipation thereof by the state or any agency,
instrumentality or subdivision thereof or by any public corporation or
public benefit corporation.

2. A plaintiff in such an action may join as a party defendant the
recipient or intended recipient of such a wrongful expenditure,
misappropriation, misapplication, or any other illegal or
unconstitutional disbursement of state funds or state property.