THE JOB
NOBODY
ASKED FOR.

File the original will and death certificate with the petition at 92 Franklin Street, 2nd Floor, Buffalo NY 14202 — (716) 845-2560. E-file through NYSCEF. Original documents submitted as hard copies. Filing fees $45–$1,250 based on estate size. Do this promptly — delays increase carrying costs and creditor exposure for the estate.

All beneficiaries named in the will and all known creditors must be formally notified of the estate proceeding. The court issues a citation that must be personally served on all distributees. A legal notice must also be published in the Buffalo News. This step cannot be skipped — improper notification voids the proceeding.

Compile a complete inventory of every estate asset including real property, bank accounts, investments, vehicles, and personal property. Obtain a professional appraisal for the real estate — this establishes fair market value as of date of death, serves as the step-up basis for tax purposes, and provides the executor’s fiduciary defense for the sale price. An incomplete inventory is a breach of fiduciary duty.

The executor is personally responsible for protecting estate property during the administration period. For a Buffalo house this means: maintaining homeowner’s insurance, paying property taxes, securing the structure, winterizing, and addressing urgent maintenance issues. Neglect that results in property damage or loss can make the executor personally liable to beneficiaries. See: Executor Liability Guide →

Valid creditor claims must be paid in priority order from estate assets before distribution to beneficiaries. Priority in New York: administration expenses first, then funeral costs, then taxes (NYS and federal), then all other debts. An executor who distributes assets to beneficiaries before paying creditors is personally liable to those creditors for the unpaid amounts.

The executor must file the deceased’s final personal income tax return (federal and NYS), an estate income tax return if the estate generates income during administration, and — if the estate exceeds the applicable threshold — a federal estate tax return and/or NYS estate tax return. New York’s estate tax exemption is approximately $7.16 million (2024–2025) — most Buffalo residential estates fall below this. Engage an accountant or estate attorney for tax filing guidance.

If the estate includes real property, the executor must obtain a separate court decree from Erie County Surrogate’s Court authorizing the sale. Contact NCB at (716) 557-7005 as soon as Letters Testamentary are issued. We provide a written cash offer for inclusion in the court petition. We hold the offer through the approval process. We close in 7–14 days of the decree. See: Executor’s Complete Guide to Selling →

Before the estate can be closed and assets distributed, the executor must file a final accounting with Erie County Surrogate’s Court — a detailed record of every asset received, every payment made, and every asset remaining. Beneficiaries review and consent or the court holds a hearing. The accounting must be accurate and complete — errors or omissions expose the executor to surcharge claims.

After the court approves the final accounting, the executor distributes the remaining estate assets to beneficiaries according to the will. Distribution must follow the will’s instructions exactly — the executor cannot favor certain beneficiaries or alter the distribution. Once all assets are distributed and the court issues its decree closing the estate, the executor’s duties are complete.