New York Laws
Article 2 - State Board
201 - Assumption of Responsibilities by the Department of Taxation and Finance.

(b) All acts, orders, determinations, and decisions of the state board
of real property services pertaining to the functions and powers
provided in section two hundred-a of this article shall continue in full
force and effect as acts, orders, determinations and decisions of the
state board of real property tax services.
8. Whenever the state board of real property services, the office of
real property services or its executive director is referred to or
designated in any law, contract or document pertaining to the functions,
powers, obligations and duties hereby transferred to and assigned to the
commissioner or the department, such reference or designation shall be
deemed to refer to the commissioner or department, as applicable or
indicated by the context.

9. No existing right or remedy of any character shall be lost,
impaired or affected by any provisions of this section.
10. No action or proceeding pending on the effective date of this
section, brought by or against the state board of real property
services, the office of real property services or its executive director
shall be affected by any provision of this section, but the same may be
prosecuted or defended in the name of the commissioner or the
department. In all such actions and proceedings, the commissioner, upon
application of the court, shall be substituted as a party.
11. All appropriations or reappropriations made to the office of real
property services to the extent of remaining unexpended or unencumbered
balance thereof, whether allocated or unallocated and whether obligated
or unobligated, are hereby transferred to and made available for use and
expenditure by the department subject to the approval of the director of
the budget for the same purposes for which originally appropriated or
reappropriated and shall be payable on vouchers certified or approved by
the commissioner on audit and warrant of the comptroller.
12. All assets and liabilities of the office of real property services
are hereby transferred to and assumed by the department.