2010 New York Code
EPT - Estates, Powers & Trusts
Article 7 - TRUSTS
Part 6 - (7-6.1 - 7-6.26) UNIFORM TRANSFERS TO MINORS ACT
7-6.19 - Accounting by and determination of liability of custodian

§ 7-6.19 Accounting by and determination of liability of custodian
    (a)  A  minor  who has attained the age of fourteen years, the minor's
  guardian or legal representative, an adult member of the minor's family,
  a transferor, or a transferor's legal representative  may  petition  the
  court  (1)  for  an accounting by the custodian or the custodian's legal
  representative; or (2) for a determination of responsibility, as between
  the custodial property and the custodian personally, for claims  against
  the custodial property unless the responsibility has been adjudicated in
  an  action  under  7-6.17  to  which  the  minor  or  the  minor's legal
  representative was a party.
    (b) A successor custodian may petition the court for an accounting  by
  the predecessor custodian.
    (c)  The  court,  in  a  proceeding  under  this  part or in any other
  proceeding, may require or permit the custodian or the custodian's legal
  representative to account.
    (d) If a custodian is removed under paragraph (f) of 7-6.18, the court
  shall require an accounting and order delivery of the custodial property
  and records  to  the  successor  custodian  and  the  execution  of  all
  instruments required for transfer of the custodial property.