The requester does not need to refute the reasons for denial. A governmental body seeking an exemption from the disclosure requirements of FOIL has the burden of proving that a record falls within a statutory exemption. N.Y. Pub. Off. Law. § 89(4)(b) (McKinney 1988). See Capital Newspapers Div. of Hearst Corp. v. Burns, 67 N.Y.2d 562, 496 N.E.2d 665, 505 N.Y.S.2d 576 (1986); Washington Post v. Insurance Dep't, 61 N.Y.2d 557, 463 N.E.2d 604, 475 N.Y.S.2d 263 (1984); Doolan v. BOCES, 48 N.Y.2d 341, 398 N.E.2d 533, 422 N.Y.S.2d 927 (1979); see also Grune v.