N.Y. Surr. Ct. Proc. Act § 208

§ 208. Jurisdiction; how affected by locality of certain assets\n For the purpose of conferring jurisdiction upon the court:\n 1. A debt or a cause of action for wrongful death, in favor of a\nnon-domiciliary against a domiciliary, is deemed personal property in\nthe county where the domiciliary, or either of two or more such\ndomiciliaries resides, or if other than a natural person, such\ndomiciliary has its principal office, except that a debt evidenced by a\nnegotiable instrument is deemed for jurisdictional purposes personal\nproperty in the county of the situs of the instrument.\n 2. An insurance policy upon the life of a non-domiciliary decedent\nshall have the situs of the principal office in this state of the\ncompany or corporation issuing the policy of insurance.\n 3. A share of stock of a corporation of this state owned by a\nnon-domiciliary is deemed personal property in the county where the\ncorporation has its principal office.\n 4. A life insurance policy or share of stock owned by a\nnon-domiciliary is deemed personal property in the county where the\npolicy or share of stock is situated, the provisions of subdivisions 2\nand 3 notwithstanding.\n