N.Y. Comp. Codes R. & Regs. tit. 9, § 550.8
(c) A person who has been denied access to a requested record by the records access officer shall have the right to appeal the denial to the records appeals officer within the following limitations of time:
(e) In order to perfect a proper and timely appeal, the written statement of appeal received by the records appeals officer from the appellant must set forth: