An appeal to the commissioner must be instituted within 30 days from the making of the decision or the performance of the act complained of. The commissioner may, in his/her discretion, and at any stage of the proceedings, dismiss an untimely appeal. The commissioner, in his/her sole discretion, may excuse a failure to commence an appeal within the time specified for good cause shown. The reasons for such failure shall be set forth in the petition.
N.Y. Comp. Codes R. & Regs. Tit. 8 § 275.16