N.Y. Comp. Codes R. & Regs. tit. 20 § 3000.20
A decision of the tribunal which is not subject to any further administrative review shall irrevocably decide all the issues which were raised in the proceeding, unless within four months after the issuance of such decision by the tribunal and the giving of notice of such decision to the parties, the petitioner applies for judicial review in the manner provided by article 78 of the Civil Practice Law and Rules. Appeals from tribunal decisions shall go directly to the Appellate Division of the Supreme Court, Third Department, but in all respects the provisions and standards of article 78 shall apply. The tribunal may, in its discretion, certify to such Appellate Division of the Supreme Court questions of law involved in its decision.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 3000.20