N.Y. Real Prop. Tax Law § 360

§ 360. City appraisal personnel. No person shall be employed by a city\nand assigned professional appraisal duties which relate to the\nassessment or adjudication of real property for purposes of taxation\nunless he or she meets the minimum qualification standards established\nby the commissioner. Such appraisal personnel shall attend courses of\ntraining and education prescribed by the commissioner under this title.\nNotwithstanding the provisions of this section or any other law, the\ntravel and other actual and necessary expenses incurred by such\nappraisal personnel employed in the office of such assessor in attending\ncourses of training as required by this section shall be a state charge\nupon audit by the comptroller.\n