N.Y. Comp. Codes R. & Regs. tit. 2 § 119.3
All hearings shall be conducted in an orderly manner in order to ascertain the substantive rights of the parties. The hearing officer, duly designated by the Comptroller, shall preside. The Comptroller may designate to serve as hearing officer either a qualified private party or a member of the staff of the Department of Audit and Control who has had no prior involvement in the claim. All witnesses shall testify under oath (or by affirmation) and a record of the proceedings shall be made and kept either by means of stenographic recording or tape recording at the discretion of the Comptroller. Where the total amount being claimed exceeds $1,000, a transcription of such record shall be made and furnished to the claimant or when the claimant is represented by counsel, to the claimant's counsel, and the cost of the preparation of the record shall be borne by the Bureau of Unclaimed Funds. Where the total amount being claimed does not exceed $1,000, a transcribed copy of such record shall only be made and furnished upon the request of the claimant or the Bureau of Unclaimed Funds with the cost of transcription of the record to be borne by the party or parties requesting a transcription of the record. The claimant or the claimant's counsel, the representative of the Bureau of Unclaimed Funds and the hearing officer may examine and cross-examine all parties and witnesses appearing at any hearing. All costs incurred by the claimant in retaining counsel and/or presenting witnesses shall be the sole responsibility of the claimant.
N.Y. Comp. Codes R. & Regs. Tit. 2 § 119.3