N.Y. Comp. Codes R. & Regs. tit. 17, § 2.10 – Statement of disagreement.

(a) If correction or amendment of a record or personal information is denied in whole or in part upon appeal, the determination rendered on such appeal shall inform the data subject of his right to:
1. (1) file with the department a statement of reasonable length setting forth the data subject's reason for disagreement with the determination; and
2. (2) request that a statement of disagreement be provided to any person or governmental unit to which the record has been or is disclosed pursuant to paragraph (d), (i) or (l) of subdivision 1 of section 96 of the Public Officers Law.
(b) Upon receipt of a statement of disagreement of a data subject, the personal privacy compliance officer 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 the data subject's statement of disagreement to a person or governmental unit in connection with a disclosure made pursuant to paragraph (d), (i) or (l) of subdivision 1 of section 96 of the Public Officers Law, the department may also include a concise statement of its reasons for not making the requested amendment or correction.