N.Y. Surr. Ct. Proc. Act § 2209

§ 2209. Affidavit to account\n To each account filed in the court, as prescribed in this article,\nmust be appended the affidavit of the accounting party to the effect\nthat the account contains according to the best of his knowledge and\nbelief a true statement of all his receipts and disbursements on account\nof the estate and of all money or other property belonging to the estate\nwhich have come into his hands or been received by any other person by\nhis order or authority for his use and that he does not know of any\nerror or omission in the account to the prejudice of any creditor of, or\nperson interested in, the estate.\n