New York Consolidated Laws, Real Property Actions and Proceedings Law - RPA § 1766. Distribution of proceeds on death of infant, incompetent or conservatee

If the infant should die before arriving at full age, or the incompetent person should die before the incompetency is removed, or the conservatee should die before the conservatorship is terminated not leaving any personal property, or not leaving sufficient personal property to pay funeral expenses and expenses that may be necessary or necessarily incurred, then in each case, the proceeds of disposition of real property are to be deemed personal property so far as may be necessary to pay the funeral and other necessary expenses.  The proceeds are to be paid, upon order of the surrogate's court or court having jurisdiction of the estate of the deceased, to an administrator appointed by the surrogate to administer upon decedent's estate, and after paying all funeral expenses and expenses of administration and any indebtedness, the remainder, if any there be, upon the order of the surrogate, shall be paid into the hands of the trustee who held the same, to be distributed as the law directs.