N.Y. Surrogate's Court Procedure Act § 2209: Affidavit to account To each account filed in the court, as prescribed in this article, must be appended the affidavit of the accounting ...

§ 2209. Affidavit to account

To each account filed in the court, as prescribed in this article,

must be appended the affidavit of the accounting party to the effect

that the account contains according to the best of his knowledge and

belief a true statement of all his receipts and disbursements on account

of the estate and of all money or other property belonging to the estate

which have come into his hands or been received by any other person by

his order or authority for his use and that he does not know of any

error or omission in the account to the prejudice of any creditor of, or

person interested in, the estate.