N.Y. Debtor & Creditor Law § 183

§ 183. Commission to take testimony out of county. When any witness to\nsuch controversy shall reside out of the county where the said trustees\nresided at the time of their appointment, the referee or referees\nappointed to hear said controversy shall have power to issue a\ncommission or commissions in like manner as justices of the peace are\nnow authorized to issue the same, and the testimony so taken shall be\nreturned to said referee or referees in the same manner, and be read\nbefore them on a hearing, in like manner as testimony taken on\ncommission before justices of the peace.\n