New York Consolidated Laws, Surrogate's Court Procedure Act - SCP § 1802. Effect of failure to present claim

If any claim is not presented on or before the day fixed in the notice published pursuant to the preceding section   1 or if no notice is so published, within 7 months from the date of issue of letters, the fiduciary shall not be chargeable for any assets or moneys that he may have paid in good faith in satisfaction of any lawful claims or of any legacies or distributions to the legatees or distributees of the decedent before such claim was presented.  Such 7 month period shall begin on the date letters were first issued to any fiduciary, including a temporary administrator or a preliminary executor, and shall not be interrupted by any subsequent issue of letters, except that the time during which there is no fiduciary in office shall not be counted as part of such period.