N.Y. Surr. Ct. Proc. Act § 1902

§ 1902. For what purposes real property is subject to disposition\n The real property may be disposed of for any or all of the following\npurposes:\n 1. For the payment of the expenses of administration.\n 2. For the payment of funeral expenses.\n 3. For the payment of the debts of the decedent, including judgment or\nother liens, excepting mortgage liens, existing thereon at the time of\nhis death.\n 4. For the payment of any transfer, estate or other death tax.\n 5. For the payment of any debt or legacy charged thereupon.\n 6. For the payment and distribution of their respective shares to the\npersons entitled thereto.\n 7. For any other purpose the court deems necessary.\n