N.Y. Comp. Codes R. & Regs. tit. 5, § 220.17 – Freedom of Information Law and disclosure.

(a) The commissioner, to the extent practicable and legally permissible, may disclose publicly the names and addresses of the businesses receiving any of the tax benefits specified in this section. In addition, the commissioner may disclose publicly the amounts of such benefits allowed to each such business, and whether or not a business created or maintained net new jobs during the taxable year.
(b) The commissioner, to the extent practicable and legally permissible, may publicly disclose the aggregate amounts of such tax exemption allowed to employees. In addition, the commissioner may publicly disclose the number of net new jobs any business reports on its tax return or report or any other information necessary for the commissioner or the sponsor to monitor and enforce compliance with the law, rules and regulations governing the program.
(c) Notwithstanding any provision to the contrary, the Commissioner of Taxation and Finance, in determining whether a business or any of its owners is entitled to the tax benefits under the program, may utilize and if necessary, disclose to the commissioner, information derived from the tax returns of such business or related persons of such business and wage reporting information relating to any employees of such business or its related persons.
1. (1) Except to the extent required by any law, regulation, judicial or administrative process, including, but not limited to the Freedom of Information Law, article 6 of the Public Officers Law, proprietary information or supporting documentation submitted by a business to a sponsor shall be utilized only for the purpose of evaluating such business's application or compliance with the provisions of article 21 of the EDL and shall not be otherwise disclosed.
2. (2) Any person who willfully discloses such information to a third party for any other purpose whatsoever shall be guilty of a misdemeanor except if:
  1. (i) such person is required or authorized to disclose such information pursuant to any law, regulation, judicial or administrative process including the Freedom of Information Law;
  2. (ii) such information otherwise becomes publicly available through no fault of such person;
  3. (iii) such information becomes available on a non-confidential basis from a source other than the business;
  4. (iv) such information is known prior to its receipt from the business or without any obligations of confidentiality with respect thereto; or
  5. (v) such information is developed independently of any disclosure made by the business of any proprietary information.
(d) Freedom of Information Law disclosure waiver.