New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter IV - Miscellaneous Rules
Part 131 - RULES AND REGULATIONS FOR THE SCHEDULING, ADJOURNING AND CONDUCT OF ADMINISTRATIVE HEARINGS RELATING TO THE RECOVERY OF ERRONEOUS PAYMENTS AND OVERPAYMENTS MADE BY THE OFFICE OF UNCLAIMED FUNDS
Section 131.5 - Presentation of the payee's case

The claimant/payee shall state his or her case upon commencement of the proceeding. The claimant/payee will have the opportunity at that time to offer proofs to support the claimant/payee's position that the comptroller's determination of an erroneous payment is incorrect and to call and examine any and all witnesses on behalf of the claimant/payee. Upon being sworn in, the claimant/payee may testify on his or her own behalf. In addition to the presentation of the claimant/payee's case, the hearing officer may hear argument and entertain motions for dismissal or for other appropriate relief.