N.Y. Comp. Codes R. & Regs. tit. 18 § 520.5
When the department has received a written request for review, the department shall review the arguments and evidence submitted in writing by the individual or the individual may appear at a scheduled conference to present oral arguments and written and oral evidence in support of the defense. The department shall issue a written response to the individual, and the individual's attorney if such information is a matter of record, which will be the final determination of the department. The department is not entitled to receive overpayments of State tax until the time for requesting a review pursuant to section 520.3(f) of this Part has expired or, when such request for a review was timely made, until a written response has been issued by the department advising the individual that retention of the overpayments of State tax by the department is proper.
N.Y. Comp. Codes R. & Regs. Tit. 18 § 520.5