N.Y. Comp. Codes R. & Regs. tit. 12 § 461.2
Any employer who claims to be aggrieved by any determination, rule or order of the commissioner under any provision of the law, may apply to the commissioner for a hearing before an administrative law judge, pursuant to subdivision 2 of section 620 of the law, within 30 days after the mailing or personal delivery of notice of such determination, rule or order. A request for a hearing shall be deemed to be timely filed if such request is postmarked within 30 days of the appealing party's receipt of such determination, or if there is other proof of filing of same with the commissioner, such as a fax acknowledgment, a certificate of mailing, a stamped receipt by an agent of the commissioner, or an affidavit of personal service on the commissioner or her agent by a disinterested party. Absent proof to the contrary, an initial determination of the commissioner shall be deemed to have been mailed on the date recited on the initial determination and received by a party to whom it is addressed no later than five business days after the date on which it is mailed. The application for such hearing should be in writing stating the reasons therefor.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 461.2