When an individual passes away, the administration of that individual's assets (estate) is dealt with in the Surrogate's Courts of the various counties of the state of New York. The county in which an individual lived at the time of his death is the county in which that Surrogate's Court will administer his assets and liabilities.

Estate administration consists of the probate of the decedent's last will and testament, filing of the will and proving in the court that it is the last valid will of that deceased individual. If no valid will exists, administration of the assets and liabilities of the deceased individual is handled by a court appointed administrator, generally a family member who is permitted to qualify, according to the laws of the state of New York.

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