N.Y. Real Property Actions & Proceedings Law § 797-h

§ 797-h. Answer. At or prior to the time the petition is to be heard\nthe respondent may answer orally or in writing. If the answer is oral\nthe substance thereof shall be recorded by the clerk or, if a particular\ncourt has no clerk, by the presiding judge or justice of such court, and\nmaintained in the case record. The answer may contain any legal or\nequitable defense.\n