2006 New York Code - Recording Or Filing Instrument Settling Account.

 
    §  7705. Recording or filing instrument settling account. There may be
  recorded or filed in the office of the clerk or register of  the  county
  where  any  trustee  under  an  express trust not created by will, if an
  individual, resides, or, if a corporation, has its principal office, any
  instrument settling an account, in whole or in part, executed by one  or
  more  such  trustees and by one or more of the persons interested in the
  subject-matter of the trust, none of whom is  under  the  disability  of
  infancy  or  incompetency. Every such instrument to be recorded or filed
  shall be  acknowledged;  and  if  recorded  the  record  thereof,  or  a
  certified copy of the record or instrument shall be prima facie evidence
  of the contents of such instrument and its due execution.