N.Y. Surrogate's Court Procedure Act § 1802 (2026)

§ 1802. Effect of failure to present claim
  If any claim is not presented within 7 months from the date of issue
of letters, the fiduciary shall not be chargeable for any assets or
moneys that he may have paid in good faith in satisfaction of any lawful
claims or of any legacies or distributions to the legatees or
distributees of the decedent before such claim was presented. Such 7
month period shall begin on the date letters were first issued to any
fiduciary, including a temporary administrator or a preliminary
executor, and shall not be interrupted by any subsequent issue of
letters, except that the time during which there is no fiduciary in
office shall not be counted as part of such period.