N.Y. Mult. Resid. Law § 305-c

5. The introduction into evidence in any action or proceeding of any
statement rendered in compliance with the provisions of paragraph d of
subdivision one of this section shall be presumptive of the facts stated
therein. Sufficient foundation for the allowance into evidence of such
statement shall consist in the oral testimony of any person named as a
payer of all or part of the amount indicated thereon relating the facts
and circumstances in which the statement was rendered.

6. Any tenant who has in good faith secured and paid for fuel oil
otherwise in conformance with the provisions of this section and against
whom an action or proceeding to recover possession of the premises for
nonpayment of rent or any other action or proceeding attributable at
least in part to the tenant seeking or taking a deduction from rent as
allowed by this section shall, in addition to any other amounts, be
entitled to recover reasonable costs and attorney's fees against an
owner bringing such action or proceeding.

7. No owner or agent shall be entitled to recover any amounts in
damages from any fuel oil supplier who attempts in good faith and acts
reasonably to carry out the intendment of this section except damages
arising out of gross negligence.