ALBANY -- New York's top court says lawmakers exceeded their authority when they directed the state comptroller to audit charter schools.

The Court of Appeals ruled that the 2005 amendments to state education and municipal law are unconstitutional.

Reversing a midlevel court, the judges say charter schools are not political subdivisions subject to comptroller audits and such reviews couldn't be linked to audits of the public school districts that fund the independent charter schools in their areas.

There are more than 100 charter schools in the state. Justice Carmen Beauchamp Ciparick notes that the state Board of Regents has responsibility for overseeing the finances of those schools.

The decision was released Thursday.