ific, tangible funds of which claimant was the owner and entitled to immediate possession." Ehrlich v. Howe, 848 F. Supp. 482, 492 (S.D.N.Y. 1994); Selinger Enters., Inc. v. Cassuto, 860 N.Y.S.2d 533, 536 (App. Div.) ("mere right to payment cannot be the basis for a cause of action alleging conversion") (quotin