On a motion to dismiss a cause of action on the ground that it is barred by the statute of limitations, the defendant bears the initial burden of establishing, prima facie, that the time in which to sue has expired. The burden then shifts to the plaintiff to present admissible evidence establishing that the action was timely or to raise a question of fact as to whether the action was timely.
Bank of N.Y. Mellon v. Muriqi, NY Slip Op 02970 (2d Dep't May 4, 2022)