N.Y. Comp. Codes R. & Regs. tit. 12, § 71.7

Contents of answer.

Department of Labor
  1. (a) contain a specific admission, denial or explanation of each of the material facts alleged in the petition;
  2. (b) specify the facts upon which the Commissioner of Labor relied to support the findings of fact and conclusions of law recited in the order;
  3. (c) if an underpayment is alleged, set forth how it was computed; and
  4. (d) contain any other facts which the Commissioner of Labor considers relevant to support the order.

The answer shall:

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