N.Y. Soc. Serv. Law § 108

§ 108. Appointment of guardians for minors; notice of accounting. If\nthe beneficiary of such seized property or penalty which is collected\nshall be a minor who is not in the custody of a parent and for whom no\nguardian has been appointed, the court having jurisdiction over the\nmatter shall appoint a guardian of the property for such minor. Notice\nof the accounting shall be given to the person, or the executors,\nadministrators or successors in interest of the person, for whose\nsupport the property has been seized or the penalty collected, and to\nthe guardian of any minor affected thereby.\n