Freedom of information Law Article 19
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Law Enforcement 29. A body may refuse to indicate whether or not it holds a record, or refuse to communicate information, where to do so would, or would be likely to, cause serious prejudice to: ΓÇô (a) the prevention or detection of crime; (b) the apprehension or prosecution of offenders; (c) the administration of justice; (d) the assessment or collection of any tax or duty; (e) the operation of immigration controls; or (f) the assessment by a public body of whether civil or criminal proceedings, or regulatory action pursuant to any enactment, would be justified.