When assessing a CPLR 3211(a)(7) motion to dismiss, the pleading is afforded a liberal construction, the facts as alleged in the complaint are accepted as true, the plaintiff is accorded the benefit of every possible favorable inference, and the court determines only whether the facts as alleged fit within any cognizable legal theory. The court may freely consider affidavits submitted by the plaintiff to remedy any defects in the complaint, and the criterion is whether the proponent of the pleading has a cause of action, not whether he has stated one.
Grassi & Co., CPAS, P.C. v. Honka, NY Slip Op 01262 (1st Dep't February 20, 2020)
Here is the decision.