N.Y. C.P.L.R. 7705

§ 7705. Recording or filing instrument settling account. There may be\nrecorded or filed in the office of the clerk or register of the county\nwhere any trustee under an express trust not created by will, if an\nindividual, resides, or, if a corporation, has its principal office, any\ninstrument settling an account, in whole or in part, executed by one or\nmore such trustees and by one or more of the persons interested in the\nsubject-matter of the trust, none of whom is under the disability of\ninfancy or incompetency. Every such instrument to be recorded or filed\nshall be acknowledged; and if recorded the record thereof, or a\ncertified copy of the record or instrument shall be prima facie evidence\nof the contents of such instrument and its due execution.\n