N.Y. TAX Law § 1143

§ 1143. Administration of oaths and compelling testimony. (a) The tax\ncommission or its employees or agents duly designated and authorized by\nit shall have power to administer oaths and take affidavits in relation\nto any matter or proceeding in the exercise of their powers and duties\nunder this article. The tax commission shall have power to subpoena and\nrequire the attendance of witnesses and the production of books, papers\nand documents to secure information pertinent to the performance of its\nduties hereunder and of the enforcement of this article and to examine\nthem in relation thereto, and to issue commissions for the examination\nof witnesses who are out of the state or unable to attend before it or\nexcused from attendance.\n (b) A justice of the supreme court either in court or at chambers\nshall have power summarily to enforce by proper proceedings the\nattendance and testimony of witnesses and the production and examination\nof books, papers and documents called for by the subpoena of the tax\ncommission under this article.\n (c) The officers who serve the summons or subpoena of the tax\ncommission and witnesses attending in response thereto shall be entitled\nto the same fees as are allowed to officers and witnesses in civil cases\nin courts of record, except as herein otherwise provided. Such officers\nshall be the sheriff of any county and his duly appointed deputies or\nany officers or employees of the department of taxation and finance,\ndesignated to serve such process.\n