N.Y. Election Law § 14-212
* § 14-212. Debates for candidates for comptroller. The board shall promulgate regulations to facilitate debates among participating candidates who seek election for the office of comptroller. Participating candidates are required to participate in one debate before each election for which the candidate receives matching funds, unless the participating candidate is running unopposed. Nonparticipating candidates may participate in such debates. * NB Repealed December 31, 2014