In re the Estate of Bailey

OPINION OF THE COURT

Lee L. Holzman, J.

In this contested accounting proceeding, objectant, Commis*47sioner of Social Services of the City of New York, has moved for summary judgment sustaining the objections. Objectant asserts that she has the status of a preferred creditor of the estate pursuant to Social Services Law §§ 101,104 and 369 for Medicaid benefits rendered to decedent in the sum of $53,975.30.

Decedent died on November 14, 1986. Letters testamentary issued to respondent, decedent’s son, on October 8, 1987. Within two months of the issuance of letters, the executor had disbursed all of…