N.Y. SCP. LAW § 2207 : NY Code - Section 2207: Accounting by fiduciary of deceased fiduciary, committee of incompetent fiduciary, or conservator of conservatee fiduciary 1

Where a fiduciary dies the court has the  same  jurisdiction  upon
  the  petition  of  any  person  required  to  be served upon a voluntary
  judicial settlement of the account of the deceased fiduciary  to  compel
  the  fiduciary  of the deceased fiduciary to account which it would have
  against the deceased fiduciary.
    2.  A fiduciary of a deceased fiduciary may  voluntarily  account  for
  the  acts  and  doings of the deceased fiduciary and for the property of
  the estate which had come into the possession of the latter, whether  or
  not  such  property  has  come  into  the  hands of the fiduciary of the
  deceased fiduciary, provided however, that the fiduciary of the deceased
  fiduciary shall not be accountable  for  such  property  except  to  the
  extent  that  he  shall  have  assets  of  the  estate  of  the deceased
    3.  On the death of a fiduciary while an accounting by or against  him
  as  such  is  pending  before  the  court,  the  court  may continue the
  proceeding where his fiduciary or successor has voluntarily made himself
  a party thereto or has been brought in by process, and proceed with  the
  accounting  and  determine  all questions and grant any relief which the
  court would have power to determine or grant in case such fiduciary  had
  not  died  or  in  case  the  fiduciary  of  the  deceased fiduciary had
  voluntarily petitioned for an accounting as provided in this section.
    4.  On a petition filed by a fiduciary of a deceased  fiduciary  there
  shall  be  brought  in  the  persons who would be necessary parties to a
  proceeding commenced by the deceased fiduciary for a judicial settlement
  of his accounts and also if a successor of the  deceased  fiduciary  has
  been appointed, such successor or his fiduciary.
    5.    If  upon  the  accounting  the  court  finds that there can be a
  distribution in whole or in part to the parties entitled thereto it  may
  make  a  decree  accordingly  and  may  also  therein direct payment and
  delivery of the balance of the estate by the fiduciary of  the  deceased
  fiduciary  upon  such  terms  and  security as it deems proper.  For the
  purpose of payment  and  distribution  the  fiduciary  of  the  deceased
  fiduciary  shall  have  all  the  powers  and  duties  of  the  deceased
    6.  Upon the settlement of the account the  court  may  allow  to  the
  fiduciary  of  the  deceased  fiduciary  reasonable compensation for any
  service rendered by him to the estate accounted for.   The  compensation
  so  allowed  plus  any commissions retained by the deceased fiduciary or
  payable to his estate shall in no event exceed a full  commission  under
  2307,  2308  or 2309, whichever section is applicable to the type of the
  deceased fiduciary.
    7.  The court may grant to the fiduciary of a deceased  fiduciary  all
  of  the  rights  and powers of the deceased fiduciary, subject to all of
  the duties and liabilities of such deceased fiduciary.
    8.  Every right granted by this section to or against the fiduciary of
  a deceased fiduciary shall apply to a similar proceeding by  or  against
  the  committee  of  an  incompetent  fiduciary  or  the conservator of a
  conservatee fiduciary.