§ 21-01 — General
New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · 19 RCNY § 21-01
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§ 21-01 General.
(a) Definition of a decision. A decision of the Commissioner of Finance is a report, containing findings of fact and conclusions of law, which is issued after the conclusion of a hearing before the Bureau of Hearings. (b) Effect of a decision. A decision of the Commissioner of Finance represents the opinion of the Commissioner as to the application of the law, regulations and other precedential material to the facts presented at the hearing before the Bureau of Hearings.