N.Y. SCP Law § 1803

§ 1803. Form and verification of claims; service of notice\n 1. Every claim against the estate of a decedent other than claims for\nexpenses of administration and claims of the United States or the state\nof New York must be in writing, contain a statement of the facts upon\nwhich it is based and the amount thereof. In addition the fiduciary may\nrequire the claimant to present proof by affidavit that the amount of\nthe claim is justly due, that all payments thereon, if any, have been\ncredited, that the claimant knows of no offsets and no evidence of\nindebtedness and holds no security, except as specifically described in\nthe affidavit.\n 2. The notice of claim required by this section shall be presented by\ndelivering a copy thereof to a fiduciary personally or by certified mail\nreturn receipt requested addressed to the fiduciary at the place of\nresidence stated in the designation required by 708 or upon the clerk of\nthe court pursuant to the designation required under 708 whenever the\nfiduciary cannot be found or served within the state after due\ndiligence.\n 3. No claimant shall be entitled to enforce payment of a claim in any\nproceeding in the court unless the claim be presented in accordance with\nthe provisions of this section or unless it shall be based upon a decree\nor order of the court or a valid judgment rendered by a court of\ncompetent jurisdiction.\n