2015 New York Laws
LAB - Labor
Article 18 - UNEMPLOYMENT INSURANCE LAW
Title 8 - (620 - 626) HEARINGS AND APPEALS
625 - Undertaking on appeal.

  625. Undertaking on appeal. No appeal shall be taken by an employer
  from a decision of the appeal board determining a sum  to  be  due  from
  such  employer  unless  the amount involved, with interest and penalties
  thereon, if any, shall be first deposited with the commissioner  and  an
  undertaking  filed  with  the commissioner, in such amount and with such
  sureties as a justice of the supreme court shall approve, to the  effect
  that  the  employer will pay all costs and charges which may be adjudged
  against him in the prosecution of such appeal.  At  the  option  of  the
  employer,  such undertaking may be in a sum sufficient to cover the said
  amount, interest, penalties, costs, and charges as aforesaid,  in  which
  event  the  employer  shall not be required to deposit such amount, with
  the interest and penalties, as a condition precedent to the taking of an
  appeal.