N.Y. Comp. Codes R. & Regs. tit. 21, § 4800.7 – Denial of access to records.

(a) Denial of access to records shall be in writing, stating the reason therefor and advising the requester of the right to appeal to the individual or body established to hear appeals.
(b) If requested records are not provided promptly, as required in subdivision (d) of section 4800.5 of this Part, such failure shall also be deemed a denial of access.
(c) The following person or persons or body shall hear appeals for denial of access to records under the Freedom of Information Law:
Counsel
Temporary State Commission on the Real
Property Tax
99 Washington Avenue, Suite 1012
Albany, N.Y. 12210
(d) The time for deciding an appeal by the individual or body designated to hear appeals shall commence upon receipt of a written appeal identifying:
1. (1) the date of the appeal;
2. (2) the date and location of the request for records;
3. (3) the records to which the requester was denied access;
4. (4) whether the denial of access was in writing or due to failure to provide records promptly as required by subdivision (d) of section 4800.5 of this Part; and
5. (5) the name and return address of the requester.
(e) The individual or body designated to hear appeals shall inform the requester of its decision, in writing, within seven business days of receipt of an appeal.
(f) The person or body designated to hear appeals shall transmit to the Committee on Public Access to Records copies of all appeals upon receipt of appeals. Such copies shall be addressed to:
Committee on Public Access to Records
Department of State
162 Washington Avenue
Albany, N.Y. 12231
(g) The person or body designated to hear appeals shall inform the appellant and the Committee on Public Access to Records of its determination, in writing, within seven business days of receipt of an appeal. The determination shall be transmitted to the Committee on Public Access to Records in the same manner as set forth in subdivision (f) of this section.