On a motion to dismiss the complaint as time-barred, the moving defendant must establish, prima facie, that the time in which to commence the action has expired. Where the defendant makes the prima facie showing, the burden shifts to the plaintiff to establish that the statute of limitations has not expired, that it is tolled, or that an exception applies.
Arnell Constr. Corp. v. New York City Sch. Constr. Auth., NY Slip Op 04446 (2d Dep't August 12, 2020)
