N.Y. Surrogate's Court Procedure Act § 1719: Annual account A guardian of an infant's property must within the counties within the city of New York and within the counties of Nassau,...

§ 1719. Annual account

A guardian of an infant's property must within the counties within the

city of New York and within the counties of Nassau, Orange, Suffolk and

Westchester annually within 30 days after the anniversary of his

appointment and within every other county in the month of January of

each year, as long as any of the infant's property or the proceeds

thereof remains under his control, file in the court the following

papers:

1. An account containing a true statement and description of each item

of personal property of the infant received by him since his appointment

or since the filing of his last annual account, as the case requires,

the value of each item so received, a list of the items remaining in his

hands, a statement of the manner in which he has disposed of each item

not remaining in his hands and a description of the amount and nature of

each investment of money made by him.

2. A true account in form of debtor and creditor of all his receipts

and disbursements of money during the preceding year, charging himself

with any balance remaining in his hands when the last account was

rendered and stating the balance remaining in his hands at the

conclusion of the year to be charged to him in the next year's account.

3. The names and addresses of the sureties on his bond; if natural

persons whether they are living and whether the security of the bond has

become impaired.

4. The guardian of an infant's property may be required by the court

to produce for examination by it all securities or evidences of deposit

or investment which he has relating to the estate of the infant.

5. When the property of an infant has been deposited under the

provisions of 1708, and the clerk or guardian clerk of the court shall

keep in his office, or the depositary furnishes to the court, an

accurate record of receipts of deposits of principal and income of the

infant's estate and of withdrawals therefrom, the guardian shall not be

required to file an annual account unless the court direct the filing of

an account for any year or years.