N.Y. Comp. Codes R. & Regs. tit. 12 § 701.12
The hearing officer shall render a decision or report and recommendation, in writing, which shall contain a statement of the issues, the findings of fact, the conclusions of law and the reasons therefor. If a report and recommendation is rendered, the commissioner shall adopt, reject or modify the hearing officer's recommendation and a final order and decision shall thereupon be entered and filed with the Secretary to the department, unless the commissioner directs that further proceedings be held. If the commissioner issues a decision that includes findings of fact and conclusions of law which conflict with the findings and conclusions recommended by the hearing officer, the commissioner shall set forth in writing the reasons therefor.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 701.12