N.Y. Comp. Codes R. & Regs. tit. 22, § 1851.9 – Distribution of estates.

(a) In all estates, proof offull distribution in the form of receipts and releases must be filed withthe court.
(b) Whenever the estate of adecedent has not been fully distributed within two years from the date whenthe first permanent letters of administration or letters testamentary wereissued, where the gross taxable estate of such decedent does not require thefiling of a Federal estate tax return, and within three years if a Federalestate tax return is required, the executor or administrator shall, file withthe clerk of the court a statement substantially in the form prescribed insection 207.42 of the Uniform Rules for Surrogate's Court.