N.Y. Comp. Codes R. & Regs. tit. 5 § 170.9
If the applicant's final application is disapproved by the department, or if the approved applicant disagrees with the amount of the tax credit granted by the department, the applicant shall have a right to appeal. In the case of an appeal from a disapproval of a final application, such appeal shall be made by sending a letter to the New York State Department of Economic Development, Attn: Counsel's Office, 625 Broadway, 8th Floor, Albany, NY 12245, within 30 days from the date of the denial letter issued by the department. In the case of an appeal from a disagreement of the amount of the tax credit issued, such appeal shall be made by sending a letter to the same address as listed above within 30 days from the date of issuance of the certificate of tax credit. Failure to request an appeal within 30 days will be deemed a waiver of applicant's right to appeal.
Upon receipt of a timely letter of appeal, an independent hearing officer will be appointed by the commissioner to handle the appeal. The independent hearing officer shall make a report on the appeal to the commissioner. The commissioner or his or her designee shall issue a final order within 60 days of the report. A copy of the final order will be issued to the appellant within 10 days after the date the commissioner or his or her designee renders the final order.
N.Y. Comp. Codes R. & Regs. Tit. 5 § 170.9