N.Y. Labor Law § 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.