N.Y. Comp. Codes R. & Regs. tit. 12, § 65.22
(b) The answer shall be so drawn as to advise the petitioner and the board of the nature of the defense, in reasonable detail. It shall contain a specific admission, denial, or explanation of each of the material facts alleged in the petition. Such a denial may be upon information and belief or a denial of knowledge or information sufficient to form a belief as to the truth of the allegation. The answer must also contain a statement of any facts upon which the commissioner relies for an affirmative defense.
(c)