N.Y. Labor Law § 621 (2026)

§ 621. Appeals to appeal board. 1. Disputed claims for benefits.
Within twenty days after the mailing or personal delivery of notice of
the decision of a referee on contested benefit claims, the claimant and
the employer, provided he appeared at the hearing, may appeal to the
appeal board by filing a notice of appeal in the local state employment
office in accordance with such rules as the appeal board shall
prescribe. Within the same period of time and in the same manner, the
commissioner may also appeal to the appeal board, regardless of whether
or not he appeared or was represented at the hearing before the referee.
  2. Contested determinations, rules, or orders. Within twenty days
after the mailing or personal delivery of notice of the decision after a
hearing on contested determinations, rules or orders by the
commissioner, the employer may take an appeal to the appeal board,
provided he appeared at the hearing, by filing a notice of appeal with
the commissioner, and the commissioner may likewise within such period
take an appeal to the board by giving written notice thereof to the
employer, regardless of whether or not the commissioner appeared or was
represented at the hearing before the referee.
  3. Conduct of appeals. The appeal board may decide any case appealed
to it under any provision of this article on the basis of the record and
of evidence previously submitted in such case, or it may in its
discretion hear argument or hold a further hearing, or remand such case
to a referee for such purposes as it may direct. If a further hearing is
to be held or argument had, the board shall fix a time therefor and
shall notify the commissioner, regardless of whether or not he had
appeared or been represented at the hearing before the referee, and any
other party affected, provided such other party appeared at the hearing
before the referee. The board may affirm or reverse, wholly or in part,
or may modify the decision appealed from and shall render its decision
promptly and shall thereupon send written notice thereof together with
the reasons therefor to the commissioner and any other party affected
thereby who appeared at the hearing before the referee.