N.Y. Gen. Bus. Law § 697-b

§ 697-b. Affirmative defenses. It shall be an affirmative defense to\nclaim under this section that: (a) the nonconformity, defect or\ncondition does not substantially impair the value, use or safety of the\nequipment; (b) the nonconformity, defect or condition is the result of\nabuse, neglect or unauthorized modifications or alterations of the farm\nequipment; (c) a claim by the consumer was not filed in a timely manner;\nor (d) any other affirmative defense allowed by law.\n