The time to serve the notice cannot be extended beyond the time limited for commencement of the action. Therefore, the court lacks authority to grant a motion for leave to serve a late notice of claim made more than one year and 90 days after the cause of action accrued, unless the statute of limitations has been tolled. CPLR 204(a) tolls the limitations period while a motion to serve a late notice of claim is pending. Where a court declines to sign an initial order to show cause for leave to serve a late notice of claim on procedural grounds, but a subsequent application is granted, the period of time in which the earlier application was pending is also excluded from the limitations period.
Ahmed v. New York City Health & Hosp. Corp., NY Slip Op 02521 (2d Dep't April 20, 2022)
