N.Y. Surrogate's Court Procedure Act § 2209 (2026)

§ 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.