New York Labor Code § 38

Oaths and affidavits
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§ 38. Oaths and affidavits. The commissioner, a member of the\nunemployment insurance appeal board, the deputy commissioner, a referee\nand any other officer or employee of the department if duly authorized\nby the commissioner, may administer oaths and take affidavits in matters\nrelating to the provisions of this chapter.\n

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