N.Y. Banking Law § 623
Within forty days after the superintendent shall have filed in his office a copy of the list of claims required by section six hundred twenty-two, objections to any claim duly presented or to any account appearing on such list may be made by any party interested, by filing with the superintendent such objections in writing, signed by the objector and duly verified. Unless the superintendent rejects any claim or accounts to which objections have been duly filed with him, he shall, within sixty days after the time to file such objections has expired, apply to the supreme court, upon notice to the objector, for an order directing the superintendent as to the disposition of such claim or account. The court may thereupon dispose of such objections or may order a reference for that purpose.
N.Y. Banking Law § 623