ZNY ARTCC RADAR CTLR DOES NOT RECOGNIZE A SIMILAR CALL SIGN PROB AND ISSUES A DSCNT CLRNC TO THE WRONG ACFT.

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TALKING TO ZBW; THEY GAVE US A FREQ CHANGE TO ZNY (ALL 3 OF US HEARD IT CLRLY). WE CHKED IN 'ZNY; ACR X HVY....' HE ACKNOWLEDGED AND GAVE US A TURN TO THE S. WE ACKNOWLEDGED AND COMPLIED. WE THEN ASKED FOR FURTHER CLARIFICATION TO OUR PREVIOUS XING RESTR OF 7000 FT 25 DME N OF SPARTA. CTLR SEEMED SOMEWHAT CONFUSED BUT SAID 'JUST DSND TO 7000 FT.' WE WERE LISTENING TO 121.5 AND HEARD ZNY CALLING FOR A FLT 'ACR Y.' NEW YORK WAS ALSO CALLING 'ACR Y' ON OUR PARTICULAR FREQ -- TO NO AVAIL. WHEN ACR Y FINALLY DID CHK IN; THE CTLR ASKED THEM WHY THEY HAD LEFT THE FREQ. THEY REPLIED 'BOSTON JUST SWITCHED US OVER.' HE (CTLR) THEN SAID 'I THOUGHT I TALKED TO YOU EARLIER ABOUT THE XING RESTR 25 NM N OF SPARTA.' THERE WAS SILENCE. WE THEN SAID 'THAT WAS ACR X THAT HAD ASKED YOU.' THIS OBVIOUSLY CAUGHT HIM BY SURPRISE. HE ASKED FOR OUR POS. WE TOLD HIM THE 030 DEG RADIAL/30 DME FROM SPARTA DSNDING TO 7000 FT. HE THEN SAID 'OH; THAT'S THE PROB.' 'ACR X; YOU TOOK SOMEONE ELSE'S FREQ CHANGE/HDOF.' THIS SURPRISED US GREATLY SINCE WE HAD CLRLY CHKED IN WITH HIM VARIOUS TIMES AS 'ACR X HVY.' HE THEN GAVE US A TURN TO 270 DEGS. WE ASKED IF THERE WAS A PROB. HE SAID NO. LATER HE CAME BACK AND SAID 'ACR X; IT'S NOT ENTIRELY YOUR FAULT; IT SEEMS BOSTON SWITCHED YOU EARLY BECAUSE ACR Y NEVER CAME OVER.' HE THEN CONCLUDED THAT IT HAD BEEN 'A COMEDY OF ERRORS.' WE ONCE AGAIN ASKED IF THERE HAD BEEN ANY PROB WHATSOEVER. HE SAID NOT AT ALL.