NY CPLR § 5234 (2021)
2021 New York Laws CVP - Civil Practice Law and Rules Article 52 - Enforcement of Money Judgments 5234 - Distribution of Proceeds of Personal Property; Priorities.

§  5234.  Distribution  of  proceeds of personal property; priorities. (a) Distribution of proceeds of personal property.  After deduction  for and  payment of fees, expenses and any taxes levied upon sale, delivery, transfer or payment, the proceeds of personal property or debt  acquired by  a  receiver  or a sheriff or other officer authorized to enforce the judgment shall be distributed to the judgment creditor  and  any  excess shall  be  paid over to the judgment debtor. No distribution of proceeds shall be made until fifteen days after service of the  execution  except upon order of the court.  (b)  Priority  among execution creditors. Where two or more executions or orders of attachment are issued against the same judgment  debtor  or obligor  and  delivered to the same enforcement officer or issued by the support collection unit designated by the  appropriate  social  services district,  they  shall  be  satisfied  out  of  the proceeds of personal property or debt levied upon by the officer or by the support collection unit in the order in which they  were  delivered,  such  executions  for child  support  shall  have  priority over any other assignment, levy or process. Where two or more executions or orders of attachment are issued against the same judgment debtor or obligor and delivered  to  different enforcement  officers,  and  personal  property  or  debt is levied upon within the jurisdiction of all of the officers, the  proceeds  shall  be first  applied  in  satisfaction of the execution or order of attachment delivered to the officer who levied, and thereafter shall be applied  in satisfaction  of  the  executions  or  orders of attachment delivered to those of the other officers who, before the  proceeds  are  distributed, make a demand upon the officer who levied, in the order of such demands, except  that  such executions for child support shall have priority over any other assignment, levy or process. Where  there  is  more  than  one past-due  child  support  order,  the  proceeds  shall be applied to the orders in proportion to the amount  each  order's  claim  bears  to  the combined  total.  Nothing herein shall be deemed to defeat or impair the rights of any secured  party  as  such  term  is  defined  in  paragraph seventy-two   of  subsection  (a)  of  section  9--102  of  the  uniform commercial code. An execution or order  of  attachment  returned  by  an officer before a levy or delivered to him after the proceeds of the levy have been distributed shall not be satisfied out of those proceeds.  (c)  Priority of other judgment creditors.  Where personal property or debt has been ordered delivered, transferred  or  paid,  or  a  receiver thereof has been appointed by order, or a receivership has been extended thereto  by order, and the order is filed before the property or debt is levied upon, the rights of the judgment creditor who secured  the  order are  superior to those of the judgment creditor entitled to the proceeds of the levy. Where two or more such orders affecting the  same  interest in  personal property or debt are filed, the proceeds of the property or debt shall be applied in the order of filing. Where delivery,  transfer, or  payment  to the judgment creditor, a receiver, or a sheriff or other officer is not completed within sixty days after an order is filed,  the judgment  creditor who secured the order is divested of priority, unless otherwise specified in the order or in an extension order  filed  within the sixty days.