N.Y. Surrogate's Court Procedure Act § 2202: Recording or filing instruments settling accounts in part or in whole There may be recorded or filed in the court any instrument settling...

§ 2202. Recording or filing instruments settling accounts in part or in

whole

There may be recorded or filed in the court any instrument settling an

account in whole or in part executed by one or more fiduciaries and one

or more legatees, devisees, distributees, beneficiaries, creditors or

infants who have attained majority or in the case of an infant,

incompetent or conservatee whose legacy, distributive share, beneficial

interest or claim has been paid, by the guardian, committee or

conservator of his property or the person receiving payment. Every such

instrument to be recorded shall be acknowledged and if recorded, the

record thereof, or a certified copy of the record or instrument shall be

presumptive evidence of the contents of such instrument and its due

execution.