N.Y. Surr. Ct. Proc. Act § 725

§ 725. Rules relating to estate valuation after letters\n The chief administrator of the courts shall promulgate rules to insure\nthat, after letters have been granted to a fiduciary and the fee based\non the initial value of the estate has been paid, the court is notified\nof the actual value of the estate as subsequently shown by a tax return\nfiled under article twenty-six of the tax law, by a proceeding under\nsuch article, by any proceeding in surrogate's court involving such\nestate, or by the filing with the court of such other papers or\ndocuments as such rules shall prescribe.\n