N.Y. Comp. Codes R. & Regs. tit. 9, § 145-1.1 – Definitions.

(a) For the purposes of this Part:
1. (1) The term division means the Division of the Budget.
2. (2) The term record or records means any information kept, held, filed, produced or reproduced, in any physical form; including but not limited to reports, statements, examinations, memoranda, opinions, folders, files, books, manuals, pamphlets, forms, papers, designs, drawings, maps, photos, letters, microfilms, computer tapes or discs, rules, regulations and codes.
  As used in this paragraph, the terms memoranda, reports, statements, opinions, files, and papers do not generally include interagency or intra-agency materials, except those that are statistical or factual tabulations or data, instructions to staff that affect the public, or final agency policy or determinations. Discussions of policy options and recommendations are not statistical or factual tabulations, and are not included in the definition of records.
3. (3) The term workday means any day except Saturday, Sunday, a public holiday or a day on which the State Capitol is otherwise closed for general business.
4. (4) The term director means Director of the Budget.
5. (5) The term records access officer means the deputy director designated by the director to receive and respond to inquiries to inspect and copy records maintained by the division.
6. (6) The term appeals officer refers to the director or the executive deputy director, if the director shall so designate, who shall hear appeals regarding denial of access to records maintained by the division.
(b) The Division of the Budget will post in a conspicuous location the name, title, business address and business telephone number of its records access officer and appeals officer, as well as a description of the place where records will be made available for inspection and copying.