N.Y. Surr. Ct. Proc. Act § 1906

§ 1906. Trial and determination of debts, claims and expenses; statute\n of limitations\n 1. If any claim, debt, demand, charge, or expense set forth in the\npetition presented prior to an application for judicial settlement, or\nset forth in the account or presented on the judicial settlement is\nobjected to by any party to the proceeding whose interest will be\naffected by its allowance or disallowance the claim, debt, demand,\ncharge or expense shall be determined, notwithstanding its admission or\nallowance by the fiduciary.\n 2. Where a defense arises under the statute of limitations as to any\nitem so admitted or allowed it shall be deemed to be rejected by the\nfiduciary at the time of the objection and the time between its\npresentation or the commencement of an action where it was not presented\nand the time of such objection shall not be a part of the time limited\nin this act for commencing an action thereon.\n