NEW YORK UNEMPLOYMENT INSURANCE - APPEALS TO APPEAL BOARD

The pertinent statute is Labor Law 621 (1):

"§ 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."