Section 171. Decisions of the tribunal and judicial review

a. (1) The
  determinations of the administrative law judges and the decisions of the
  tribunal sitting en banc shall be  in  writing.  Each  determination  or
  decision,  with  the  exception  of those rendered pursuant to the small
  claims procedure, shall contain findings of fact and conclusions of law.
  A final decision of the tribunal may (i) grant in whole or in  part  the
  relief  sought  by the petitioner and/or the commissioner of finance, or
  (ii) dismiss the petition or request for counter-relief  either  on  the
  merits or with leave to renew.
    (2)  An  administrative law judge shall render a determination after a
  hearing, within six months after  submission  of  briefs  subsequent  to
  completion  of such a hearing or, if such briefs are not submitted, then
  within six months after completion of such a  hearing.  Such  six  month
  period  may  be extended by the administrative law judge, for good cause
  shown, to no more than three additional months.   If the  administrative
  law  judge  fails to render a determination within such six month period
  (or  such  period  as  extended  pursuant  to  this  subdivision),   the
  petitioner for such hearing or the commissioner of finance, or both, may
  institute a proceeding under article seventy-eight of the civil practice
  law and rules to compel the issuance of such determination.
    (3)  A decision of the tribunal sitting en banc shall be issued within
  six months from the date of the request to  the  tribunal  for  en  banc
  review of an administrative law judge's determination, except that where
  oral  argument  is  granted  or written arguments are submitted such six
  month period will commence to run on the date that  such  oral  argument
  was  concluded  or  written argument received by the tribunal, whichever
  was later.
    b.  Except as otherwise provided in subdivisions d and  e  of  section
  one  hundred  sixty-nine  of the charter, each decision of the tribunal,
  shall finally and irrevocably  decide  all  the  issues  raised  in  the
  proceedings   before   it,  unless  the  petitioner  who  commenced  the
  proceeding seeks judicial review of any  such  decision  in  the  manner
  provided  in  article  seventy-eight of the civil practice law and rules
  within four months after the giving of the notice of such decision.
    c. A decision of the tribunal shall be deemed to have been rendered on
  the postmarked date on the  decision  sent  by  certified  mail,  return
  receipt requested, to the address most recently provided to the tribunal
  by each of the parties to the proceeding.
    d.  The  tribunal  shall  not  participate in proceedings for judicial
  review of its decisions. The record to be reviewed in  such  proceedings
  for  judicial  review  include  but  not be limited to the notice of the
  commissioner of finance which was the subject of the petition filed with
  the tribunal, the determination of the  administrative  law  judge,  the
  decision  of  the  tribunal,  the stenographic transcript of the hearing
  before the administrative law judge and any exhibit or document admitted
  into evidence at any proceeding before the administrative law  judge  or
  the tribunal.