N.Y. Surrogate's Court Procedure Act § 2213: Accounting for claim for funeral expenses 1

§ 2213. Accounting for claim for funeral expenses

1. If upon any accounting it shall appear that a fiduciary has failed

to pay a claim for funeral expenses, the amount of which has been fixed

by the court as provided in 2101 and 2102 or upon the accounting, he

shall not be credited with the payment of any debt or claim against the

decedent until the claim for funeral expenses has been paid, but such

claim shall not be paid before the expenses of administration are paid.

2. In any accounting the claim for funeral expenses shall be separate

and apart from the claim for expenses of administration.