N.Y. Surr. Ct. Proc. Act § 2216

§ 2216. Distribution in kind\n At any time during the administration of an estate or upon an\naccounting the court may direct the conveyance of any unsold realty or\nthe delivery of any unsold chattel or the assignment of any uncollected\ndemand or any other personal property to a party or parties entitled to\npayment or distribution, in lieu of the money value of the property at\nthe fair market value at the date of distribution.\n