N.Y. Comp. Codes R. & Regs. tit. 14, § 804.9 – Statement of disagreement by data subject.

(a) If correction or amendment of a record or personal information is denied in whole or in part upon appeal, the office shall notify the data subject of the right to:
1. (1) file a statement of reasonable length setting forth the data subject's reasons for disagreement with the determination; and
2. (2) request that the statement of disagreement be provided to any person or governmental unit to which the record has been or is disclosed pursuant to paragraph (c) of subdivision 3 of section 94 of the Public Officers Law.
(b) Upon receipt of a statement of disagreement by a data subject, the office shall:
1. (1) clearly note any portions of the record that are disputed; and
2. (2) attach the data subject's statement as part of the record.
(c) When providing a data subject's statement of disagreement to other persons or governmental units pursuant to paragraph (c) of subdivision 3 of section 94 of the Public Officers Law, the office may, if it deems appropriate, also include a concise statement of its reasons for not making the requested amendment.