N.Y. Surrogate's Court Procedure Act § 1109: Monthly reports to court, mayor and comptroller; annual audit Each public administrator shall file monthly with the surrogate of the coun...

§ 1109. Monthly reports to court, mayor and comptroller; annual audit

Each public administrator shall file monthly with the surrogate of the

county where appointed, mayor and the comptroller of the city of New

York a statement of such of his accounts as have been closed or finally

settled in such form as the comptroller may prescribe.

Each public administrator shall file every six months with the

surrogate of the county where appointed a report of every estate

administered by the public administrator which has not been fully

distributed within two years from the date when the first permanent

letters of administration or letters testamentary were issued. Such

report shall include the name of the decedent, file number, date of

issuance of first permanent letters, approximate amount of gross estate,

approximate amount that has been distributed to beneficiaries,

approximate amount remaining in fiduciary's hands, reason that estate

has not yet been fully distributed, date of report, address and phone of

public administrator, and address and phone of attorney for the public

administrator. Copies of such reports shall be provided, upon request to

the attorney general and the state comptroller.

Each public administrator shall conduct annually an audit of his

office by an independent certified public accountant and such a report

based on such audit shall be filed with the surrogate of the county

where appointed, the mayor and the comptroller of the city of New York,

the attorney general of the state of New York and the comptroller of the

state of New York. Within six months of receipt of the audit, the

attorney general and the state comptroller shall report to the

appropriate surrogate and public administrator their comments concerning

the audit and any suggested recommendations they may have concerning the

performance and operation of the public administrator's office. The

audit shall be conducted in compliance with generally accepted

government audit standards, and shall include a review of the

performance of the office with respect to the guidelines and uniform fee

schedules established by the administrative board. The costs of such

audit and report shall be included annually in the budget of the city of

New York.