N.Y. RPA Law § 202

§ 202. Pleading interest of the state. Where the state or any\ndepartment, bureau, board, commission, council, officer, agency or\ninstrumentality of the state is defendant in an action affecting real\nproperty, the complaint shall set forth:\n 1. Detailed facts showing the particular nature of the interest in or\nlien on the real property and the reason for making the state a party\ndefendant.\n 2. If the lien exists by virtue of a judgment, other than a warrant\nthe name of the court, date recorded, clerk's office in which filed, and\nnames of the parties against whom and in whose favor recorded. In the\ncase of a warrant, the date filed or docketed, clerk's office in which\nfiled or docketed, and names of the parties against whom and in whose\nfavor issued.\n 3. If the lien exists by virtue of a provision of law other than a\njudgment, the provision of law under which said lien is created.\n 4. If the lien is one under articles ten, ten-a, ten-b, ten-c or\ntwenty-six of the tax law, whether or not such lien exists by reason of\nthe filing or docketing of a warrant under such law, the name of each\ndecedent against whose estate there is an unpaid transfer or estate tax,\nthe date of death, place of residence at the time of death, heirs at law\nand next of kin, whether the decedent died testate or intestate, whether\nhis estate has been administered, and if so where.\n 5. If the lien is one under articles nine, nine-a, nine-b, nine-c or\ntwenty-seven of the tax law, whether or not such lien exists by reason\nof the filing or docketing of a warrant under such law, the name of the\ncorporation, association, joint-stock company, unincorporated company,\nperson, or partnership against whose property there is an unpaid\ncorporation, license, or franchise tax or penalty.\n 6. If the lien is one under article twenty-six-a of the tax law,\nwhether or not such lien exists by reason of the filing or docketing of\na warrant under such law, the names of the donees or transferees against\nwhose property there is an unpaid gift tax.\n