In New York State, the administration of a decedent’s (deceased person) estate comes under the jurisdiction of Surrogate’s Court. There are specific rules which must be followed by any fiduciary who is appointed to administer an estate. The term fiduciary refers generally to an executor, administrator, trustee or guardian.. Where the decedent leaves a Will (dies “testate”), the proceeding is called a probate proceeding. An Executor is the person named in a will to administer