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This article is part of our ongoing business records coverage, with 208 published articles analyzing business records issues across New York State. Attorney Jason Tenenbaum brings 24+ years of hands-on experience to this analysis, drawing from his work on more than 1,000 appeals, over 100,000 no-fault cases, and recovery of over $100 million for clients throughout Nassau County, Suffolk County, Queens, Brooklyn, Manhattan, and the Bronx. For personalized legal advice about how these principles apply to your specific situation, contact our Long Island office at (516) 750-0595 for a free consultation.
When pursuing an account stated claim in New York courts, plaintiffs must do more than simply submit copies of statements and invoices. The Fourth Department’s decision in Velocity Investments, LLC v Cocina serves as a crucial reminder that even seemingly straightforward documentary evidence must meet strict evidentiary standards to be admissible in court.
An account stated is a legal theory allowing creditors to recover on acknowledged debts, but it requires proper foundation under New York’s business records statute. This case demonstrates how technical evidentiary requirements can derail what appears to be a strong claim, particularly when dealing with business records from the Fourth Department and establishing a prima facie case.
Jason Tenenbaum’s Analysis:
Velocity Invs., LLC v Cocina, 2010 NY Slip Op 06854 (4th Dept. 2010)
“We agree with defendant that Supreme Court erred in granting the motion inasmuch as plaintiff failed to submit nonhearsay evidence to support the cause of action for an account stated. We therefore modify the judgment accordingly. Although plaintiff submitted copies of credit card statements allegedly sent to defendant, who failed to pay or to object to them, plaintiff failed to lay a proper foundation for the admission of those documents as business records pursuant to CPLR 4518 (a) (see West Val. Fire Dist. No. 1 v Village of Springville, 294 AD2d 949), which was the only basis proffered by plaintiff for their admissibility.”
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Those who analogize a no-fault action to an account stated cause of action should take a minute to lament at what this case says.
Key Takeaway
The Velocity decision underscores that submitting copies of statements without proper authentication under CPLR 4518(a) is insufficient for account stated claims. Courts require strict compliance with business records foundation requirements, making proper documentation and witness testimony essential for successful debt collection litigation in New York.
Legal Update (February 2026): Since this 2010 analysis of business records admissibility under CPLR 4518, the Civil Practice Law and Rules may have been amended regarding foundational requirements for documentary evidence and account stated claims. Practitioners should verify current CPLR provisions and recent Fourth Department decisions to ensure compliance with any updated evidentiary standards for business records authentication.
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Legal Context
Why This Matters for Your Case
New York law is among the most complex and nuanced in the country, with distinct procedural rules, substantive doctrines, and court systems that differ significantly from other jurisdictions. The Civil Practice Law and Rules (CPLR) governs every stage of civil litigation, from service of process through trial and appeal. The Appellate Division, Appellate Term, and Court of Appeals create a rich and ever-evolving body of case law that practitioners must follow.
Attorney Jason Tenenbaum has practiced across these areas for over 24 years, writing more than 1,000 appellate briefs and publishing over 2,353 legal articles that attorneys and clients rely on for guidance. The analysis in this article reflects real courtroom experience — from motion practice in Civil Court and Supreme Court to oral arguments before the Appellate Division — and a deep understanding of how New York courts actually apply the law in practice.
About This Topic
Business Records & Documentary Evidence in New York
The business records exception to the hearsay rule is one of the most important evidentiary foundations in New York litigation. Establishing that a document qualifies as a business record under CPLR 4518 requires showing it was made in the regular course of business, at or near the time of the event, and that it was the regular practice to create such records. In no-fault and personal injury cases, disputes over business records arise constantly — from claim files and medical records to billing documents and mailing logs.
208 published articles in Business records
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Disclaimer: This article is published by the Law Office of Jason Tenenbaum, P.C. for informational and educational purposes only. It does not constitute legal advice, and no attorney-client relationship is formed by reading this content. The legal principles discussed may not apply to your specific situation, and the law may have changed since this article was last updated.
New York law varies by jurisdiction — court decisions in one Appellate Division department may not be followed in another, and local court rules in Nassau County Supreme Court differ from those in Suffolk County Supreme Court, Kings County Civil Court, or Queens County Supreme Court. The Appellate Division, Second Department (which covers Long Island, Brooklyn, Queens, and Staten Island) and the Appellate Term (which hears appeals from lower courts) each have distinct procedural requirements and precedents that affect litigation strategy.
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