N.Y. State Fin. Law § 9

§ 9. Subpoenas; oaths. The comptroller, deputy comptrollers and\nassistant deputy comptroller, or either of them, may issue a subpoena or\nsubpoenas requiring a person or persons to attend before the\ncomptroller, a deputy comptroller or assistant deputy comptroller and be\nexamined in reference to any matter within the scope of the inquiry or\ninvestigation being conducted by the comptroller, and, in a proper case,\nto bring with him, a book or paper. A subpoena issued under this\nsection shall be regulated by the civil practice law and rules. The\ncomptroller and deputy comptroller or assistant deputy comptroller or\nany person designated in writing by them may administer an oath to a\nwitness in any such inquiry or investigation.\n This section shall not be construed to abrogate or limit the powers\ngranted to the comptroller or examiners of municipal accounts as\nprovided in section thirty-five of the general municipal law.\n