New York Surrogate's Court Procedure Act Code § 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,...
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§ 1719. Annual account\n  A guardian of an infant's property must within the counties within the\ncity of New York and within the counties of Nassau, Orange, Suffolk and\nWestchester annually within 30 days after the anniversary of his\nappointment and within every other county in the month of January of\neach year, as long as any of the infant's property or the proceeds\nthereof remains under his control, file in the court the following\npapers:\n  1. An account containing a true statement and description of each item\nof personal property of the infant received by him since his appointment\nor since the filing of his last annual account, as the case requires,\nthe value of each item so received, a list of the items remaining in his\nhands, a statement of the manner in which he has disposed of each item\nnot remaining in his hands and a description of the amount and nature of\neach investment of money made by him.\n  2. A true account in form of debtor and creditor of all his receipts\nand disbursements of money during the preceding year, charging himself\nwith any balance remaining in his hands when the last account was\nrendered and stating the balance remaining in his hands at the\nconclusion of the year to be charged to him in the next year's account.\n  3. The names and addresses of the sureties on his bond; if natural\npersons whether they are living and whether the security of the bond has\nbecome impaired.\n  4. The guardian of an infant's property may be required by the court\nto produce for examination by it all securities or evidences of deposit\nor investment which he has relating to the estate of the infant.\n  5. When the property of an infant has been deposited under the\nprovisions of 1708, and the clerk or guardian clerk of the court shall\nkeep in his office, or the depositary furnishes to the court, an\naccurate record of receipts of deposits of principal and income of the\ninfant's estate and of withdrawals therefrom, the guardian shall not be\nrequired to file an annual account unless the court direct the filing of\nan account for any year or years.\n

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