N.Y. LAB Law § 621

§ 621. Appeals to appeal board. 1. Disputed claims for benefits.\nWithin twenty days after the mailing or personal delivery of notice of\nthe decision of a referee on contested benefit claims, the claimant and\nthe employer, provided he appeared at the hearing, may appeal to the\nappeal board by filing a notice of appeal in the local state employment\noffice in accordance with such rules as the appeal board shall\nprescribe. Within the same period of time and in the same manner, the\ncommissioner may also appeal to the appeal board, regardless of whether\nor not he appeared or was represented at the hearing before the referee.\n 2. Contested determinations, rules, or orders. Within twenty days\nafter the mailing or personal delivery of notice of the decision after a\nhearing on contested determinations, rules or orders by the\ncommissioner, the employer may take an appeal to the appeal board,\nprovided he appeared at the hearing, by filing a notice of appeal with\nthe commissioner, and the commissioner may likewise within such period\ntake an appeal to the board by giving written notice thereof to the\nemployer, regardless of whether or not the commissioner appeared or was\nrepresented at the hearing before the referee.\n 3. Conduct of appeals. The appeal board may decide any case appealed\nto it under any provision of this article on the basis of the record and\nof evidence previously submitted in such case, or it may in its\ndiscretion hear argument or hold a further hearing, or remand such case\nto a referee for such purposes as it may direct. If a further hearing is\nto be held or argument had, the board shall fix a time therefor and\nshall notify the commissioner, regardless of whether or not he had\nappeared or been represented at the hearing before the referee, and any\nother party affected, provided such other party appeared at the hearing\nbefore the referee. The board may affirm or reverse, wholly or in part,\nor may modify the decision appealed from and shall render its decision\npromptly and shall thereupon send written notice thereof together with\nthe reasons therefor to the commissioner and any other party affected\nthereby who appeared at the hearing before the referee.\n