N.Y. Surr. Ct. Proc. Act § 721

§ 721. Preceding section qualified\n The preceding section does not affect the liability of a person to\nwhom money or other property has been delivered as distributee or\nlegatee to respond to the person lawfully entitled thereto, where\nletters are revoked because a supposed decedent is living or because a\nwill is discovered after administration has been granted, in a case of\nsupposed intestacy or a prior will is revoked upon which letters were\ngranted.\n