Every conveyance, assignment, or other transfer of, and every mortgage or other charge upon the interest, or any part thereof, of any person in the estate of a decedent which is situated within this state, shall be in writing, and shall be acknowledged or proved in the manner required to entitle conveyances of real property to be recorded. Any such instrument may also be recorded as hereinafter provided; and if not so recorded, it is void against any subsequent purchaser or mortgagee of the same interest or any part thereof, in good faith and for a valuable consideration, whose conveyance or mortgage is first duly recorded. If such interest is entirely in the real property of a decedent, the conveyance or mortgage shall be recorded in the office of the recording officer where such real property is situated. If such interest is in both the personal and the real property of a decedent the conveyance or mortgage shall be recorded in the office of the surrogate issuing letters testamentary or letters of administration upon the said decedent's estate, or if no such letters have been issued, then in the office of the surrogate having jurisdiction to issue the same, and also in the office of the said recording officer. Such a conveyance or mortgage when so recorded, shall be indexed under the name of the decedent, in a book to be kept for the purpose by each recording officer. The person presenting any such instrument for record shall pay to the clerk of the surrogate's court a fee of ten cents for each folio. Such filing or recording shall not be deemed notice of such conveyance, assignment or other transfer of, or mortgage or other lien or charge upon the interest, or any part thereof of any person in the estate of a decedent which is situated within the state, so as to charge the legal representative of the estate with liability for payment to a legatee or other beneficiary of an estate unless and until he shall have received actual notice of such conveyance, assignment or other transfer.
N.Y. Real Prop. Law § 274