2006 New York Code - Answer.

 
    §  743.  Answer.  Except  as  provided  in  section 732, 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. If the notice of petition
  was served at least eight days before the time at which it  was  noticed
  to  be  heard and it so demands, the answer shall be made at least three
  days before the time the petition is noticed to  be  heard  and,  if  in
  writing,  it shall be served within such time; whereupon any reply shall
  be served at least one day before such time. 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.