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 [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 of section 87 (2) (g) of the Public Officers Law.
The UDC, in its denial of petitioners' request for disclosure of the redacted portions of its internal audit report, contended that the material requested constituted, inter alia, intra-agency material reflecting non-statistical, non-factual internal opinions and recommendations of UDC auditors. Having viewed the report, we find that it should be disclosed to the extent indicated. (See, Matter of Farbman Sons v New York City Health Hosps. Corp., 62 N.Y.2d 75, 83.)
Concur — Rosenberger, J.P., Kupferman, Smith and Rubin, JJ.