N.Y. Surr. Ct. Proc. Act § 602

§ 602. Decree or order, when evidence of assets\n A decree directing payment by a fiduciary to a creditor of, or a\nperson interested in, the estate, or an order permitting a judgment\ncreditor to issue an execution against a fiduciary is, except upon an\nappeal therefrom, presumptive evidence that there are sufficient assets\nin his hands to satisfy the sum which the decree directs him to pay or\nfor which the order permits the execution to issue. A decree charging a\ndeceased fiduciary with assets upon an accounting under 2207, is not\nevidence of assets in the hands of the accounting fiduciary.\n