N.Y. Real Property Actions & Proceedings Law § 743: Answer

§ 743. Answer. Except as provided in section seven hundred thirty-two

of this article, relating to a proceeding for non-payment of rent, at

the time when the petition is to be heard the respondent, or any person

in possession or claiming possession of the premises, may answer, orally

or in writing. If the answer is oral the substance thereof shall be

recorded by the clerk or, if a particular court has no clerk, by the

presiding judge or justice of such court, and maintained in the case

record. The answer may contain any legal or equitable defense, or

counterclaim. The court may render affirmative judgment for the amount

found due on the counterclaim.