N.Y. RPT Law § 204

§ 204. Oaths and affidavits; subpoenas. Each member of the board, and\nany officer or employee of the state board of real property tax services\nduly authorized by resolution of the board, shall have power to\nadminister oaths, take affidavits and certify acknowledgements in\nrelation to any matter or proceeding in the exercise of the powers or\nduties of the board under this chapter or any other law and in relation\nto any written instrument authorized or required to be filed with the\nboard. The board or any officer or employee of the state board of real\nproperty tax services duly authorized by resolution of the board shall\nhave power to subpoena and require the attendance of witnesses and the\nproduction of books, papers and documents pertinent to the\ninvestigations and inquiries which it is authorized to conduct and to\nexamine them in relation to any matter which it has power to\ninvestigate, and to issue commissions for the examination of witnesses\nwho are out of the state or unable to attend before the board or excused\nfrom attendance. A subpoena issued under this section shall be regulated\nby the civil practice law and rules.\n