Petitioners argue that redacted portions of a six-page internal audit report prepared by the New York State Urban Development Corporation (UDC) are disclosable inasmuch as they are certain to include non-exempt statistical or factual material (see generally, Public Officers Law § 87 [2] [g] [i]). Additionally, petitioners assert UDC has not met its burden of demonstrating that the redacted audit materials fall within the narrowly-construed exemption provision...
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