N.Y. Workers' Compensation Law § 118: Technical rules of evidence or procedure not required

§ 118. Technical rules of evidence or procedure not required. The

chairman or board in making an investigation or inquiry or conducting a

hearing shall not be bound by common law or statutory rules of evidence

or by technical or formal rules of procedure, except as provided by this

chapter; but may make such investigation or inquiry or conduct such

hearing in such manner as to ascertain the substantial rights of the

parties. Declarations of a deceased employee concerning the accident

shall be received in evidence and shall, if corroborated by

circumstances or other evidence, be sufficient to establish the accident

and the injury.