The following is taken from New York in the War of the Rebellion, 3rd ed. Frederick Phisterer. Albany: J. B. Lyon Company, 1912. 
Honorable Homer A. Nelson received authority, September 3, 1862, to recruit this regiment, with headquarters at Hudson. October 28, 1862, the men enlisted were transferred to East New York, and there consolidated with the 159th Infantry, forming Companies A, C, D, E, G and I of the new organization.

The following is taken from The Union army: a history of military affairs in the loyal states, 1861-65 -- records of the regiments in the Union army -- cyclopedia of battles -- memoirs of commanders and soldiers. Madison, WI: Federal Pub. Co., 1908. volume II. 
One Hundred and Sixty-seventh Infantry.—This regiment also-failed to complete its organization. On Oct. 28, 1862, the men enlisted for it were transferred to the 159th N.Y. Infantry, forming Cos. A, C, D, E, G and I.