N.Y. VAT Law § 398-G

§ 398-g. Powers of the commissioner. 1. In addition to the powers and\nduties specified elsewhere in this article, the commissioner, upon any\ncomplaint or upon his own initiative, shall have the power to make and\nconduct such investigations as he deems proper to effectuate the\npurposes of this article. The commissioner may establish, by rule or\nregulation, criteria upon which the necessity for investigation of\ncomplaints shall be determined. Such criteria may include but not be\nlimited to the alleged financial loss to the complainant, the indication\nof a recurring incidence of fraud or deceptive practices, or the\nessential nature of the service provided to the safe operation of the\nvehicle. The commissioner shall also have the power to assist in the\nsettlement of disputes between complainants and registrants. In any such\ncase in which a settlement is reached, a report of the facts, shall be\nincluded in the registrant's record. The provisions of section three\nhundred ninety-eight-f relating to the required attendance of\nregistrants and the power to subpoena shall apply to any investigation\nconducted pursuant to this section.\n 2. The commissioner shall prescribe such rules and regulations as he\nshall deem necessary to effectuate the purposes of this article\nincluding but not limited to, standards for personnel, equipment and\nfacilities.\n