(b) All acts, orders, determinations, and decisions of the state board of real property services pertaining to the functions and powers provided in section two hundred-a of this article shall continue in full force and effect as acts, orders, determinations and decisions of the state board of real property tax services. 8. Whenever the state board of real property services, the office of real property services or its executive director is referred to or designated in any law, contract or document pertaining to the functions, powers, obligations and duties hereby transferred to and assigned to the commissioner or the department, such reference or designation shall be deemed to refer to the commissioner or department, as applicable or indicated by the context. 9. No existing right or remedy of any character shall be lost, impaired or affected by any provisions of this section. 10. No action or proceeding pending on the effective date of this section, brought by or against the state board of real property services, the office of real property services or its executive director shall be affected by any provision of this section, but the same may be prosecuted or defended in the name of the commissioner or the department. In all such actions and proceedings, the commissioner, upon application of the court, shall be substituted as a party. 11. All appropriations or reappropriations made to the office of real property services to the extent of remaining unexpended or unencumbered balance thereof, whether allocated or unallocated and whether obligated or unobligated, are hereby transferred to and made available for use and expenditure by the department subject to the approval of the director of the budget for the same purposes for which originally appropriated or reappropriated and shall be payable on vouchers certified or approved by the commissioner on audit and warrant of the comptroller. 12. All assets and liabilities of the office of real property services are hereby transferred to and assumed by the department.