Section 1307. Duties A voluntary administrator shall 1

Deposit  in  an estate bank account to be opened by him in a bank,
  trust company, savings bank, savings and  loan  association  or  federal
  savings  and  loan  association  in  this state, credit union or federal
  credit union in this state all money received. He shall sign all  checks
  drawn  on  or  withdrawals from the account in the name of the estate by
  himself  as  voluntary  administrator.  Without  compensation  for   his
  services,  he  shall pay so far as possible out of the decedent's assets
  coming into his possession, the necessary  expenses  of  administration,
  the reasonable funeral expenses of the decedent and the decedent's debts
  in  the  order  provided by law. He shall then distribute the balance to
  the person or persons entitled and in the amount or amounts provided  by
  EPTL  4-1.1  if  decedent  died intestate or if a will is filed which is
  valid on its face, he shall distribute to  the  persons  named  in  such
  will,  subject  to the right of any person affected to contest such will
  at any time.
    2. Account for all personal property  of  the  decedent  received  and
  disbursed  by  him  by filing with the clerk of the court a statement of
  all assets collected and of all payments and distributions made  by  him
  and  receipts  for  or  cancelled  checks  evidencing  such payments and
  distributions. No fee shall be charged for the filing of such account.