N.Y. Debtor & Creditor Law § 177

§ 177. Reference of disputed claims. If any controversy shall arise\nbetween the trustees and any other person in the settlement of any\ndemands against such debtor, or of debts due his estate, the same may be\nreferred to one or more indifferent persons, who may be agreed upon by\nthe trustees and the party with whom such controversy shall exist, by a\nwriting to that effect signed by them.\n