N.Y. Comp. Codes R. & Regs. tit. 12, § 804.8 – Review by employer.

(a) The determination of the commissioner under this Part shall be deemed a final order under section 27-a of the Labor Law, subject to review by the Industrial Board of Appeals pursuant to the provisions of section 101 of the Labor Law on a petition filed by the employer.
(b) An employer seeking review of the determination shall have the burden of proving that such employer has made a good faith effort to comply with the abatement requirement of the citation and that abatement has not been completed because of factors beyond the employer's control.