N.Y. Surr. Ct. Proc. Act § 2509

§ 2509. Firearms inventory\n Whenever, by regulation, rule or statute, a fiduciary or attorney of\nrecord must file a list of assets constituting a decedent's estate, such\nlist must include a particularized description of every firearm, shotgun\nand rifle, as such terms are defined in section 265.00 of the penal law,\nthat are part of such estate. Such list must be filed with the\nsurrogate's court in the county in which the estate proceeding, if any,\nis pending and a copy must be filed with the division of criminal\njustice services.\n