New York Consolidated Laws, Surrogate's Court Procedure Act - SCP § 1307. Duties

1. Deposit in an estate bank account to be opened by him in a bank, trust company, savings bank, savings and loan association or federal savings and loan association in this state, credit union or federal credit union in this state all money received.  He shall sign all checks drawn on or withdrawals from the account in the name of the estate by himself as voluntary administrator.  Without compensation for his services, he shall pay so far as possible out of the decedent's assets coming into his possession, the necessary expenses of administration, the reasonable funeral expenses of the decedent and the decedent's debts in the order provided by law.  He shall then distribute the balance to the person or persons entitled and in the amount or amounts provided by EPTL 4-1.1 if decedent died intestate or if a will is filed which is valid on its face, he shall distribute to the persons named in such will, subject to the right of any person affected to contest such will at any time.

2. Account for all personal property of the decedent received and disbursed by him by filing with the clerk of the court a statement of all assets collected and of all payments and distributions made by him and receipts for or cancelled checks evidencing such payments and distributions.  No fee shall be charged for the filing of such account.