The Appellate Division, Second Department has recently ruled in favor of the dismissal of objections to an accounting in In Re Heino 901 N.Y.S.2d 671  which was originally decided by Surrogate Torres in  Kings County. The Court noted that "the party submitting an account has the ultimate burden of demonstrating that he or she has fully accounted for all of the assets of the estate while the party submitting objections bears the burden of coming forward with evidence to establish that the account is inaccurate or incomplete , upon satisfaction of that showing the accounting party must prove by a fair preponderance of the evidence that his or her account is accurate and complete"  Here, however, the petitioner was able to demonstrate that the transactions subject of the objections had actually taken place in the decedent’s lifetime, nearly three years before he died. The executor’s duty to preserve and account for the assets did not arise until the death of the decedent