Section 2213 - Accounting for claim for funeral expenses1. If upon any accounting it shall appear that a fiduciary has failed to pay a claim for funeral expenses, the amount of which has been fixed by the court as provided in 2101 and 2102 or upon the accounting, he shall not be credited with the payment of any debt or claim against the decedent until the claim for funeral expenses has been paid, but such claim shall not be paid before the expenses of administration are paid.2. In any accounting the claim for funeral expenses shall be separate and apart from the claim for expenses of administration.N.Y. Surr. Ct. Proc. Act Law § 2213