N.Y. Comp. Codes R. & Regs. tit. 9, § 8501.8
(b) All appeals shall be in writing, addressed to the appeals officer, and mailed or submitted to him within 30 business days after the receipt or denial of access to the requested records, or within 40 business days after the request is made if no response to the request has been received. Each such appeal shall contain at least the following information:
(3) whether the denial of access was: