Hearsay is a statement that (1) the person making it (the declarant) does not make while testifying at the current trial or hearing (in other words, the statement is made out of court); and (2) a party offers as evidence to prove the truth of the matter asserted in the statement.

Hearsay is generally not admissible as evidence—but there are many exceptions to hearsay, and statements that are non-hearsay. The law governing hearsay is usually located in the applicable state or federal rules of evidence, which are interpreted and applied by courts in court opinions or cases.

In New York, hearsay is generally inadmissible in court under the New York Rules of Evidence, consistent with the principle that evidence must be reliable and subject to cross-examination. Hearsay is defined as an out-of-court statement offered to prove the truth of the matter asserted, made by someone other than the witness testifying at trial. However, New York law recognizes numerous exceptions to the hearsay rule, allowing certain statements to be admitted as evidence. These exceptions include, but are not limited to, present sense impressions, excited utterances, statements made for medical diagnosis or treatment, business records, and former testimony. Additionally, there are statements that are not considered hearsay, such as admissions by a party-opponent. The admissibility of hearsay in New York courts is ultimately determined by the judge, who assesses whether the statement falls under an exception and whether it is accompanied by sufficient indicia of reliability.