If exceptions to a decision of a hearing officer are taken, the commissioner shall upon consideration thereof, together with the record references and authorities cited in support thereof, and any objections to exceptions and supporting reasons, make a decision. The decision may affirm, modify, or set aside, in whole or in part, the findings, conclusions, and the rule or order contained in the decision of the hearing officer, and shall include a statement of reasons or bases for the actions taken on each exception presented.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 803.24