A request for review to a State Review Officer must be served and filed within the timelines specified in section 279.4 of this Part. A State Review Officer may dismiss sua sponte a late request for review or, in his or her sole discretion, may excuse a failure to timely serve or file a request for review within the time specified for good cause shown. The reasons for such failure shall be set forth in the request for review.
N.Y. Comp. Codes R. & Regs. Tit. 8 § 279.13