N.Y. SCP. LAW § 2307 : NY Code - Section 2307: Commissions of fiduciaries other than trustees 1

Except  as otherwise provided in paragraph (f) of this subdivision
  on the settlement of the account of any fiduciary other than  a  trustee
  the  court  must  allow  to  him  the  reasonable and necessary expenses
  actually paid by him and if he be an attorney of this  state  and  shall
  have  rendered  legal  services  in connection with his official duties,
  such compensation for his legal services as appear to the  court  to  be
  just  and  reasonable  and  in  addition  thereto  it  must allow to the
  fiduciary for his services as fiduciary, and if there be more than  one,
  apportion  among  them  according  to  the  services  rendered  by  them
  respectively the following commissions:
    (a) For receiving and paying out  all  sums  of  money  not  exceeding
  $100,000 at the rate of 5 percent.
    (b)  For  receiving  and  paying out any additional sums not exceeding
  $200,000 at the rate of 4 percent.
    (c) For receiving and paying out any  additional  sums  not  exceeding
  $700,000 at the rate of 3 percent.
    (d)  For  receiving  and  paying out any additional sums not exceeding
  $4,000,000 at the rate of 2 1/2 percent.
    (e) For receiving and paying out all sums above $5,000,000 at the rate
  of 2 percent.
    (f) If the will makes provisions for  specific  rates  or  amounts  of
  commissions  for  a  corporate executor, or, if a corporate executor has
  agreed to accept specific rates or amounts of commissions,  or,  if  the
  will  provides  that  a  corporate executor shall receive commissions as
  provided or stipulated in the corporate executor's published schedule of
  fees in effect at such time or times such  commissions  become  payable,
  including a stipulated minimum commission and asset base for calculating
  such   commissions,  a  corporate  executor  shall  be  entitled  to  be
  compensated in accordance with such provisions, agreement  or  schedule,
  as  the  case may be, even though such provisions, agreement or schedule
  are not executed in accordance with the provisions  required  for  wills
  and  are  not  attested  as  required for the recording of deeds in this
  state.
    Such commission shall be computed separately  for  receiving  and  for
  paying  out sums of money, at one-half the statutory rates for receiving
  and at one-half the statutory rates for paying out sums of money.
    2. The value of any property, to  be  determined  in  such  manner  as
  directed  by  the court and the increment thereof, received, distributed
  or delivered, shall be considered as money in computing commissions. But
  this shall not apply in case of: (a) a specific legacy or devise; or (b)
  the recovery of awards from the September eleventh  victim  compensation
  fund of two thousand one established pursuant to title IV of the federal
  air  transportation  safety  and  system  stabilization  act, public law
  107-42, as amended, which awards shall be valued at zero for purposes of
  this section. Whenever any portion of the dividends,  interest  or  rent
  payable  to  a  fiduciary other than a trustee is required by any law of
  the United States or other governmental  unit  to  be  withheld  by  the
  person  paying  it for income tax purposes, the amount so withheld shall
  be deemed to have been received and paid out.
    3. In addition to the compensation hereinbefore provided the court may
  allow to the guardian of the person a sum of money to be fixed by it and
  paid by the guardian of the property out of the funds in  his  hands  as
  compensation  for  services of the guardian of the person up to the time
  of the allowance.
    4. If a guardian is required to receive income and  pay  it  over  and
  files  an  annual  account  as  required by 1719 of all his receipts and
  disbursements, he shall be allowed and may retain the same commission on

  the amount of income so accounted  for  as  he  would  be  allowed  upon
  principal  on  a  judicial  settlement. If the guardian fails to file an
  annual account as required by 1719  the  guardian,  notwithstanding  his
  failure  to  retain  in  full each year the commissions on income herein
  prescribed, may be allowed upon the judicial settlement of  his  account
  any  commissions due and theretofore uncollected by him provided that on
  such settlement there is then on hand income sufficient for that purpose
  derived from the estate during the respective years  for  which  further
  commissions  are  claimed.  If  the income on hand for any given year is
  insufficient to pay the uncollected commissions on the  income  of  that
  year the deficiency shall not be supplied from income on hand in respect
  of any other year.
    5.  Subject  to  2313  regarding  multiple commissions of executors or
  trustees under wills of persons dying, or lifetime  trusts  established,
  after August 31, 1993, if the gross value of the principal of the estate
  accounted  for amounts to $300,000 or more each fiduciary is entitled to
  the full compensation on principal and income allowed herein to  a  sole
  fiduciary unless there be more than 3, in which case the compensation to
  which  3  would  be entitled must be apportioned among them according to
  the services rendered by them respectively unless the fiduciaries  shall
  have  agreed  in  writing  among themselves to a different apportionment
  which, however, shall not provide for more than one full commission  for
  any  one  of  them.  If  the  gross value of the principal of the estate
  accounted for is:
    (a) less than $100,000 and there is more than  1  fiduciary  the  full
  compensation  for  receiving and paying out principal and income allowed
  herein to a sole fiduciary must be apportioned among them  according  to
  the services rendered by them respectively, or
    (b) $100,000 or more but less than $300,000 each fiduciary is entitled
  to  the  full  compensation  for  receiving and paying out principal and
  income allowed herein to a sole fiduciary unless there are more  than  2
  fiduciaries in which case the full compensation for receiving and paying
  out  principal  and  income  allowed  herein  to  2  fiduciaries must be
  apportioned among them  according  to  the  services  rendered  by  them
  respectively,
  unless  the  fiduciaries  shall  have agreed in writing between or among
  themselves to  a  different  apportionment  which,  however,  shall  not
  provide for more than one full commission for any one of them. Where the
  will  provides  a  specific  compensation  to  a  fiduciary other than a
  trustee he is not entitled to any allowance for his services  unless  by
  an  instrument filed with the court within 4 months from the date of his
  letters he renounces the  specific  compensation.  Where  successive  or
  different  letters  are  issued  to the same person on the estate of the
  same decedent, including a case  where  letters  of  administration  are
  issued  to  a  person  who  has  previously  been  appointed a temporary
  administrator, he is entitled to  a  total  compensation  equal  to  the
  compensation  allowed  for  the  full  administration of the estate by a
  fiduciary acting in a single  capacity  only.  Such  total  compensation
  shall  be  payable in such proportions and upon such accounting as shall
  be fixed by the  court  settling  the  account  of  the  person  holding
  successive  or  different letters but no paying out commissions shall be
  allowed except upon such sums as shall actually have been  paid  out  at
  the time of the respective decrees for debts, expenses of administration
  or to beneficiaries.
    6. Where a fiduciary is for any reason entitled or required to collect
  the rents of and manage real property he shall be allowed and may retain
  for  such  services 5 per cent of the gross rents collected therefrom in
  addition to the commissions herein provided, but there shall be only one

  such additional commission regardless of the number of  fiduciaries.  In
  the  event  there  are  2  or more fiduciaries the additional commission
  herein provided for must be apportioned  among  them  according  to  the
  services  rendered by them respectively unless they shall have agreed in
  writing among themselves to a different apportionment.
    7. A fiduciary other than a trustee who has been acting prior to  July
  1,  1956  shall  be entitled to have commissions on principal and income
  theretofore received by him computed, allowed and paid under the methods
  and at the rates set forth herein, except as follows:
    (a) If prior to July 1, 1956 a fiduciary other than a trustee has been
  allowed or has retained commissions for receiving  and  paying  out  any
  item  of  principal  or  income  he  shall  be  entitled  to  no further
  commissions on the item.
    (b) If prior to July 1, 1956 a fiduciary other than a trustee has been
  allowed or has retained any commissions on  any  item  of  principal  or
  income  received  but  not  paid  out  by him he shall be entitled to no
  further commissions for receiving the item.