Detailed Answer

Short answer: In New York you may still have options to challenge an estate accounting more than a year after a court-approved accounting, but your path depends on how and when the accounting was settled, whether you received timely notice, and whether you can show grounds such as fraud, mistake, newly discovered evidence, or a breach of fiduciary duty. Time limits and procedures are strict. Act quickly and consult an attorney experienced in Surrogate’s Court practice.

Understanding the basic framework

Estate accounting in New York is handled in Surrogate’s Court. An accounting may be approved by entry of an order or decree settling the account. Once the court settles an account, beneficiaries who had proper notice and an opportunity to object generally face short windows for direct appeals or objections.

New York statutes and court rules that govern probate, accountings, and related procedure are found in the Surrogate’s Court Procedure Act (SCPA) and the Civil Practice Law & Rules (CPLR). For general reference see the SCPA index (SCPA — New York Consolidated Laws) and the CPLR index (CPLR — New York Consolidated Laws).

Common paths to challenge an approved accounting after a year

1. Appeal of the Decree or Order Settling the Account

   If you received notice and the court entered a decree settling the account, your most direct remedy is an appeal to the Appellate Division. Appeal deadlines in Surrogate’s Court matters are short (measured in weeks), so if a year has passed you will likely be outside the normal appeal window. Still, if you believe proper notice was never given, or your rights were otherwise compromised, appeal or other relief may be possible.

2. Motion to Vacate or Set Aside a Judgment/Decree

   If you missed the appeal window because you were not properly notified, or because of extrinsic fraud (fraud that prevented you from participating), New York practice provides limited relief by motion to the court that entered the decree. Such motions often rely on equitable doctrines or CPLR relief from judgment grounds. The availability and timing of this relief depends on the factual basis (e.g., lack of notice, newly discovered evidence, or fraud) and requires careful pleadings and proof.

3. Proceedings to Reopen the Estate or Surcharge the Fiduciary

   If you discover assets the fiduciary failed to report, or evidence that the fiduciary misapplied estate assets, you can ask the Surrogate’s Court to reopen administration and surcharge (hold the fiduciary financially liable for) improper conduct. Actions for breach of fiduciary duty may be brought as independent proceedings against the fiduciary. Statutes of limitations and equitable defenses may apply, so timing matters.

4. File a New Claim Against the Estate

   If the accounting omitted a claim that belongs to the estate (for example, an omitted bank account or life insurance payable to the estate), you may be able to bring a direct claim against the estate assets. Certain creditor or beneficiary claim procedures or notice requirements may apply depending on the situation.

5. Removal of the Fiduciary

   When the fiduciary’s conduct justifies removal (dereliction of duty, conflict of interest, dishonesty), beneficiaries can petition the Surrogate’s Court for removal even after an accounting has been settled. Removal petitions commonly accompany claims for surcharge and restitution.

Key factual and procedural issues that determine your options

• Notice: Did you receive proper notice of the accounting and the hearing? Lack of notice can open the door to later relief.
• Nature of the court action: Was there an order or a formal decree settling the account? The type of court action affects appeal rights.
• Grounds for reopening: Courts most often reopen settled accountings for fraud, mistake, newly discovered evidence, or demonstrated breach of fiduciary duty.
• Time limits and laches: Even if an absolute statutory deadline has passed, equitable defenses (like laches) and statutes of limitation for related tort or contract claims can bar relief. Conversely, some equitable relief may still be available for compelling reasons.
• Available records and proof: You will need receipts, bank records, communications, or other proof to show the accounting was incomplete, inaccurate, or fraudulent.

Practical steps to take right away

1. Locate the court file in Surrogate’s Court and obtain copies of the accounting, any orders or decrees, and the docket sheet. Surrogate’s Court clerk’s office can help you find filings.
2. Gather evidence: bank statements, copies of wills, beneficiary designations, communications with the fiduciary, and any other documentation that supports your claim.
3. Preserve evidence: copy and safely store digital files and originals when possible.
4. Talk to an attorney who handles Surrogate’s Court matters immediately. Time-sensitive remedies may require a motion or appeal on short notice.
5. Consider alternative dispute resolution: mediation or settlement discussions can sometimes resolve accounting disputes without extended litigation.

Helpful links

• Surrogate’s Court Procedure Act (SCPA) — New York Consolidated Laws: https://www.nysenate.gov/legislation/laws/SCPA
• Civil Practice Law & Rules (CPLR) — New York Consolidated Laws: https://www.nysenate.gov/legislation/laws/CPLR
• New York State Unified Court System — Surrogate’s Courts: https://www.nycourts.gov/courts/surrogates/

Helpful Hints

• Do not assume relief is impossible just because a year has passed—some grounds (like lack of notice or fraud) can allow later motions.
• Act quickly: equitable relief and appeals have short windows and courts expect prompt action once a problem is discovered.
• Document when you first learned of the accounting and why you could not object earlier—this timeline often matters to a court.
• Get certified copies of all court orders and the docket sheet—these are essential for any motion or appeal.
• Consider preservation letters or an immediate application to the Surrogate’s Court to preserve estate assets if you suspect misappropriation.
• Think about cost vs. benefit: reopening an old accounting can be expensive; weigh possible recovery against legal costs.

Disclaimer: This article explains general New York law and is for educational purposes only. It is not legal advice and does not create an attorney-client relationship. For advice about your specific situation, consult a licensed New York attorney experienced in Surrogate’s Court and estate litigation.