New York Civil Practice Law and Rules Code § 7704

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§ 7704. Reference. No referee shall be appointed to examine and audit\na trustee's account, or to hear and report on or to determine any\nquestions arising upon the settlement of such account, where:\n  1. a question of law exclusively is involved; or\n  2. no objections have been filed to the transactions set forth in the\naccount by any of the persons interested in the trust or by any\nrepresentative authorized under section 1201 to appear for an infant or\nincompetent interested in the trust or by a guardian ad litem of a\nperson not in being interested in the trust.\n

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