N.Y. Comp. Codes R. & Regs. tit. 9 § 4627.6
Within 20 days after service upon it of the statement of appeal, the municipal governing body shall file with the commission an original and a copy of a counterstatement of appeal, with an admission or affidavit of service upon the party appealing that shall set forth the facts in the statement of appeal that are disputed. There shall be an assertion as to any disputed fact, together with a narrative of any additional facts, not originally presented to the municipal governing body, that the municipal governing body requests be considered on the appeal. The counterstatement of appeal may also set forth argument on the facts and the law. On or before the filing thereof, a copy of the counterstatement of appeal shall be served upon the party aggrieved.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4627.6