Some states have a procedural tool—known as a suit on an account, a suit for an account, or a suit on a sworn account—that limits the evidence and pleading requirements for a creditor to establish its right to recovery on certain types of accounts in a lawsuit to collect a debt. These procedural tools are designed to reduce the cost of a creditor’s recovery of a debt on such accounts, and usually apply to transactions in which there is a sale upon one side and a purchase upon the other, and title to personal property passes from one to the other, creating a debtor-creditor relationship by a general course of dealing.

A sworn account is not an independent cause of action or basis for recovery, but requires the defendant to file a sworn denial of the account to avoid having the court grant judgment against the defendant early in the litigation process (summary judgment).

In New York, the concept of a suit on a sworn account is not as formally recognized as it is in some other states. New York civil procedure does not have a specific procedural tool called a 'suit on a sworn account' that simplifies the process for creditors to recover debts. Instead, creditors must generally follow the standard civil litigation process to collect debts, which involves filing a complaint, engaging in discovery, and proving their case at trial if necessary. However, creditors can still move for summary judgment if they believe there is no genuine dispute as to any material fact and they are entitled to judgment as a matter of law. This can expedite the process if the debtor has no valid defenses or fails to respond appropriately. It is important for creditors to provide detailed and accurate documentation of the debt and the debtor's obligation to pay. Debtors are not required to file a sworn denial to avoid summary judgment, but they must respond to the motion for summary judgment with evidence showing that there is a triable issue of fact. An attorney can provide specific guidance on the procedures and strategies for debt collection litigation in New York.