N.Y. Comp. Codes R. & Regs. tit. 5, § 14.2 – Notice of appeal.

(a) A business enterprise that received a notice of revocation of certification in accordance with section 11.9(c) of this Title may send a written notice to the Empire Zone Designation Board appealing the revocation of certification by no later than 15 business days from the date of the notice of revocation of certification. Failure by a business enterprise to appeal the commissioner's revocation of certification within the aforementioned 15 business day period will be deemed a waiver of the business enterprise's right to an appeal.
(b) Provided that the business enterprise sends a notice of appeal within the 15 business day period referred to in subdivision (a) of this section to the address set forth in subdivision (c) of this section, the business enterprise may send a written submission to the Empire Zone Designation Board no later than 60 days following the date of the notice of revocation of certification explaining why its certification should be continued. This written submission must contain specific factual information (along with documentation establishing that information) and all legal arguments that demonstrate that the commissioner's finding, with respect to section 11.9(c)(2) of this Title, was in error, or that, with respect to section 11.9(c)(1) of this Title, any extraordinary circumstances occurred which would justify the continued certification of the business enterprise.
(c) All notice of appeals and written submissions to the Empire Zone Designation Board as described in subdivision (b) of this section shall be sent care of the commissioner at the following address.
Commissioner of Economic Development
New York State Department of Economic Development
30 South Pearl Street
Albany, New York 12245