2010 New York Code
MHY - Mental Hygiene
Title E - GENERAL PROVISIONS
Article 79 - (79.01 - 79.43) PROCEEDINGS RELATIVE TO INCOMPETENT VETERANS AND INFANT WARDS OF THE UNITED STATES VETERANS' ADMINISTRATION
79.17 - Accounts.

§ 79.17 Accounts.
    (a)  Every guardian or committee, whether appointed under this article
  or under any other law of this state, who shall receive or has  received
  on account of his ward any moneys from the administration or income from
  such moneys shall file annually with the court by which he was appointed
  on  the  anniversary  date of the appointment, in addition to such other
  accounts as may be required by the court, a  full,  true,  and  accurate
  account  under  oath  of all moneys or income so received by him, of all
  disbursements thereof, and showing the balance thereof in his  hands  at
  the  date  of such account and how invested. A certified copy of each of
  such accounts filed with the court, including a copy of all certificates
  and affidavits required by this section, shall be sent by  the  guardian
  to  the  office of the veterans' administration having jurisdiction over
  the area in which such court is located, and if the incompetent  person,
  for  whom  such  guardian  is  appointed,  has been committed to a state
  facility and is an inmate thereof, a certified copy of each such account
  filed with the court shall also  be  filed  by  the  guardian  with  the
  superintendent  or officer having special jurisdiction over the facility
  where the incompetent person is confined.
    (b) Such account shall be examined or caused to be examined, approved,
  disapproved, or acted upon in the manner provided by  section  78.25  of
  this  chapter  in  the  case  of  an  incompetent  person, or by section
  seventeen hundred twenty-one of the surrogate's court procedure  act  if
  it  relates  to  the  estate  of  a  minor ward; and the expense of such
  examination shall be paid in the manner provided  in  section  78.25  of
  this  chapter  in  the  case  of  an  incompetent  person  or by section
  seventeen hundred twenty-two of the surrogate's court procedure  act  in
  the case of a minor ward.
    (c)  If  the guardian holds property other than benefits received from
  the veterans' administration and income from such benefits, the guardian
  shall account for  such  other  property  as  provided  for  in  article
  seventy-eight  of  this  chapter  and in the surrogate's court procedure
  act, except that such account shall be filed on the anniversary date  of
  the  guardian's  appointment.  Such  account  for  other property may be
  combined with the account filed in accordance  with  the  provisions  of
  subdivision (b) of this section.
    (d) The anniversary account required to be filed by this section shall
  be  in  the  form prescribed by the surrogate's court procedure act upon
  the annual accounting of a general guardian of an infant's  property  as
  provided  in  section  78.23  of  this  chapter.  In such an anniversary
  account, the schedule in which are listed and described  the  securities
  and  investments shall have appended or attached thereto an affidavit of
  the surety on the bond of the committee certifying that  the  securities
  and  investment  described in said schedule, on the closing date of said
  accounting period, were in the custody of or under the joint control  of
  the  surety  and committee or guardian. If the securities or investments
  were neither in the custody nor under the  control  of  the  surety  the
  certificate  of  said  surety  shall  state  that  the  securities  were
  exhibited to said surety on the anniversary date or closing date of said
  accounting or within thirty days thereafter, and if not so exhibited  to
  the  surety the reason therefor. The affidavit required of the surety by
  this section shall note any discrepancies or omission in the descriptive
  schedule. If the securities are held by a depository under order granted
  pursuant to subdivision (b) of section 78.09 of this chapter there shall
  be attached to or appended to the schedule describing the securities  in
  said  anniversary  account  a  certificate  that  the securities, on the
  anniversary date or closing date of said accounting, were held  by  said
  depository and said certificate shall note and explain any discrepancies

or  omissions  in  the  said  schedule  of  the  account  describing the
  securities. The certificate of each bank in which moneys of  the  estate
  of  the  incompetent  veteran  are on deposit showing the balance on the
  closing  date  of  the  anniversary account shall be annexed to and made
  part of the original account before it is filed in  the  county  clerk's
  office  of the county of which the veteran was a resident at the time of
  the appointment of the joint guardian or committee of his estate.
    (e) The provisions regulating intermediate and  final  accountings  as
  prescribed  by  section  78.29  of  this chapter shall also apply to any
  intermediate or final accounting of a guardian or committee of a veteran
  incompetent, provided, however,  that  notice  of  the  application  for
  permission  to file such intermediate or final account shall be given to
  the office of veterans' administration as a party in interest.