(a) Department shall mean the New York State Department of Audit and Control.

(b) Records shall mean records held by the department that are available for inspection and copying under the Freedom of Information Law and any other provision of law.

(c) Records access officer shall mean the department public information officer or that officer's designated representatives.

(d) Chief executive shall mean the State Comptroller.

(e) Records appeals officer shall mean the person designated by the chief executive to hear and determine appeals from denials of access to records.