N.Y. Civil Practice Law & Rules § 1311-b: Money judgment

§ 1311-b. Money judgment. If a claiming authority obtains a forfeiture

judgment against a defendant for the proceeds, substituted proceeds,

instrumentality of a crime or real property instrumentality of a crime,

but is unable to locate all or part of any such property, the claiming

authority may apply to the court for a money judgment against the

defendant in the amount of the value of the forfeited property that

cannot be located. The defendant shall have the right to challenge the

valuation of any property that is the basis for such an application. The

claiming authority shall have the burden of establishing the value of

the property under this section by a preponderance of the evidence.