N.Y. Mental Hygiene Law § 79.17: Accounts

§ 79.17 Accounts.

(a) Every guardian or committee, whether appointed under this article

or under any other law of this state, who shall receive or has received

on account of his ward any moneys from the administration or income from

such moneys shall file annually with the court by which he was appointed

on the anniversary date of the appointment, in addition to such other

accounts as may be required by the court, a full, true, and accurate

account under oath of all moneys or income so received by him, of all

disbursements thereof, and showing the balance thereof in his hands at

the date of such account and how invested. A certified copy of each of

such accounts filed with the court, including a copy of all certificates

and affidavits required by this section, shall be sent by the guardian

to the office of the veterans' administration having jurisdiction over

the area in which such court is located, and if the incompetent person,

for whom such guardian is appointed, has been committed to a state

facility and is an inmate thereof, a certified copy of each such account

filed with the court shall also be filed by the guardian with the

superintendent or officer having special jurisdiction over the facility

where the incompetent person is confined.

(b) Such account shall be examined or caused to be examined, approved,

disapproved, or acted upon in the manner provided by section 78.25 of

this chapter in the case of an incompetent person, or by section

seventeen hundred twenty-one of the surrogate's court procedure act if

it relates to the estate of a minor ward; and the expense of such

examination shall be paid in the manner provided in section 78.25 of

this chapter in the case of an incompetent person or by section

seventeen hundred twenty-two of the surrogate's court procedure act in

the case of a minor ward.

(c) If the guardian holds property other than benefits received from

the veterans' administration and income from such benefits, the guardian

shall account for such other property as provided for in article

seventy-eight of this chapter and in the surrogate's court procedure

act, except that such account shall be filed on the anniversary date of

the guardian's appointment. Such account for other property may be

combined with the account filed in accordance with the provisions of

subdivision (b) of this section.

(d) The anniversary account required to be filed by this section shall

be in the form prescribed by the surrogate's court procedure act upon

the annual accounting of a general guardian of an infant's property as

provided in section 78.23 of this chapter. In such an anniversary

account, the schedule in which are listed and described the securities

and investments shall have appended or attached thereto an affidavit of

the surety on the bond of the committee certifying that the securities

and investment described in said schedule, on the closing date of said

accounting period, were in the custody of or under the joint control of

the surety and committee or guardian. If the securities or investments

were neither in the custody nor under the control of the surety the

certificate of said surety shall state that the securities were

exhibited to said surety on the anniversary date or closing date of said

accounting or within thirty days thereafter, and if not so exhibited to

the surety the reason therefor. The affidavit required of the surety by

this section shall note any discrepancies or omission in the descriptive

schedule. If the securities are held by a depository under order granted

pursuant to subdivision (b) of section 78.09 of this chapter there shall

be attached to or appended to the schedule describing the securities in

said anniversary account a certificate that the securities, on the

anniversary date or closing date of said accounting, were held by said

depository and said certificate shall note and explain any discrepancies

or omissions in the said schedule of the account describing the

securities. The certificate of each bank in which moneys of the estate

of the incompetent veteran are on deposit showing the balance on the

closing date of the anniversary account shall be annexed to and made

part of the original account before it is filed in the county clerk's

office of the county of which the veteran was a resident at the time of

the appointment of the joint guardian or committee of his estate.

(e) The provisions regulating intermediate and final accountings as

prescribed by section 78.29 of this chapter shall also apply to any

intermediate or final accounting of a guardian or committee of a veteran

incompetent, provided, however, that notice of the application for

permission to file such intermediate or final account shall be given to

the office of veterans' administration as a party in interest.