N.Y. Comp. Codes R. & Regs. tit. 21, § 2250.7 – 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 to hear appeals.
(b) If requested records are not provided promptly, as required in section 2250.6(b) of this Part, such failure shall also be deemed a denial of access.
(c) The following person shall hear appeals for denial of access to records under the Freedom of Information Law: Chairman and Chief Executive Officer, State of New York Mortgage Agency, 405 Lexington Avenue, New York, NY 10017, telephone (212) 682-1043.
(d) The time for deciding an appeal by the individual designated to hear appeals shall commence upon receipt of written appeal identifying:
1. (1) the date of the appeal;
2. (2) the date and location of the requests for records;
3. (3) the records to which the requester was denied access;
4. (4) whether the denial of access was in writing or was by failure to provide records promptly as required by section 2250.6(b) of this Part; and
5. (5) the name and return address of the requester.
(e) The individual designated to hear appeals shall inform the requester of his 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 Open Government copies of all appeals upon receipt of appeals. Such copies shall be addressed to:
Committee on Open Government
Department of State
One Commerce Plaza
99 Washington Avenue
Albany, New York 12231