N.Y. Real Property Actions & Proceedings Law § 1766

§ 1766. Distribution of proceeds on death of infant, incompetent or\nconservatee. If the infant should die before arriving at full age, or\nthe incompetent person should die before the incompetency is removed, or\nthe conservatee should die before the conservatorship is terminated not\nleaving any personal property, or not leaving sufficient personal\nproperty to pay funeral expenses and expenses that may be necessary or\nnecessarily incurred, then in each case, the proceeds of disposition of\nreal property are to be deemed personal property so far as may be\nnecessary to pay the funeral and other necessary expenses. The proceeds\nare to be paid, upon order of the surrogate's court or court having\njurisdiction of the estate of the deceased, to an administrator\nappointed by the surrogate to administer upon decedent's estate, and\nafter paying all funeral expenses and expenses of administration and any\nindebtedness, the remainder, if any there be, upon the order of the\nsurrogate, shall be paid into the hands of the trustee who held the\nsame, to be distributed as the law directs.\n