N.Y. RPT Law § 499-E

§ 499-e. Enforcement and administration. The department of finance\nshall have, in addition to any other functions, powers and duties which\nhave been or may be conferred on it by law, the following functions,\npowers and duties:\n 1. To receive and review applications for certificates of abatement\nunder this title and issue such certificates where authorized pursuant\nto this title.\n 2. To receive evidence of expenditures made on improvements to the\neligible premises and the common areas of the eligible building.\n 3. To receive all certificates of continuing eligibility required by\nsection four hundred ninety-nine-f of this title.\n 4. To collect all real property taxes, with interest and penalty, due\nand owing as a result of reduction, termination or revocation of any\nabatement granted pursuant to this title.\n 5. To make and promulgate rules to carry out the purposes of this\ntitle.\n