N.Y. Comp. Codes R. & Regs. tit. 9, § 8450.9 – 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 the requested records are not provided promptly, as required in section 8450.6(b) 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:
The State Director of Veterans' Affairs
2 World Trade Center
New York, NY 10047
Telephone: 488-3787
(d) The time for deciding an appeal by the individual or body 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 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 was by failure to provide records promptly as required by section 8450.6(b) 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) A final denial of access to a requested record, as provided for in subdivision (e) of this section, shall be subject to court review as provided for in article 78 of the Civil Practice Law and Rules.