N.Y. Surr. Ct. Proc. Act § 2213

§ 2213. Accounting for claim for funeral expenses\n 1. If upon any accounting it shall appear that a fiduciary has failed\nto pay a claim for funeral expenses, the amount of which has been fixed\nby the court as provided in 2101 and 2102 or upon the accounting, he\nshall not be credited with the payment of any debt or claim against the\ndecedent until the claim for funeral expenses has been paid, but such\nclaim shall not be paid before the expenses of administration are paid.\n 2. In any accounting the claim for funeral expenses shall be separate\nand apart from the claim for expenses of administration.\n