A decision resolves an issue on its merits, but does not order any party to do or refrain from doing anything. An order implements a decision by requiring a party to act or refrain from acting consistent with the decision. Decisions may not be appealed, although appeals may be taken from orders and final judgments, pursuant to CPLR 5501[a] and 5512[a]. A ruling is not a product of a motion made on notice, but a mere determination of an issue made during depositions, trials, or other proceedings. Rulings are not appealable, but rulings that have been objected to and preserved may be reviewed on an appeal from a final judgment, pursuant to 5501[a][3].
Charalabidis v. Elnagar, NY Slip Op 04913 (2d Dep't September 16, 2020)
