The business record exception to the hearsay rule applies to a writing or record, pursuant to CPLR 4518[a]. It is the business record itself, not the foundational affidavit, that serves as proof of the matter asserted. Absent the introduction of the records themselves, witness testimony as to the contents of the records is inadmissible hearsay.
B of I Fed. Bank v. Aramalla, NY Slip Op 00112 (2d Dep't January 14, 2026)