N.Y. Comp. Codes R. & Regs. tit. 20, § 2371.9 – Statement of disagreement by data subject.

(a) If amendment or correction of a record is refused in whole or in part upon appeal, the determination rendered pursuant to the appeal shall inform the data subject of the right to:
1. (1) file with the department a statement of disagreement of reasonable length setting forth the data subject's reasons for disagreement with such determination; and
2. (2) request that such a statement of disagreement be provided to any person or governmental unit to which the record has been or is disclosed pursuant to section 94.3(c) of the Public Officers Law.
(b) Upon receipt of a statement of disagreement by a data subject, the department 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 a person or governmental unit in conjunction with a disclosure made pursuant to section 94.3(c) of the Public Officers Law, the department may also include a concise statement of its reasons for not making the requested amendment or correction.