N.Y. Real Prop. Tax Law § 1548
The commissioner shall review upon application by the chief executive officer or assessor of a city or town an advisory appraisal duly made and provided to it by the county pursuant to section fifteen hundred thirty-six of this article. Application for such review shall be made in such form and contain such information as may be prescribed by the commissioner. Upon completion of such review by the commissioner, the commissioner shall send copies of its determination to the county assessor or the county director of real property tax services and to the assessor of the city or town in which the property is located. In the event such property is also located within a village a copy of such determination shall be sent to the assessor of such village.
N.Y. Real Prop. Tax. Law § 1548