Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_name_37 (opponent VARCHAR, result VARCHAR, location VARCHAR)

### Question ###
Who was the opponent with the loss in Westbury, NY?

### Accurate SQL ###

SELECT opponent FROM table_name_37 WHERE result = "loss" AND location = "westbury, ny"