Requesting an Estate Accounting in New York: Your Rights in Probate

Overview — What an estate accounting is and who may ask for one

An accounting in probate is a formal, written record that shows an estate’s assets, receipts, expenditures, distributions, and fees during administration. In New York, people who are legally “interested” in an estate — for example beneficiaries named in the will, heirs, creditors in some cases, or a nominated executor or administrator — generally have the right to see an accounting of the estate’s financial activity during probate.

Detailed Answer — How to ask the court for an accounting under New York law

1. Your right to request information

Executors and administrators (fiduciaries) owe duties to the estate and to interested persons. These duties include keeping accurate records and providing information about estate property and transactions. If the fiduciary does not voluntarily produce an accounting or complete inventory, an interested person can ask the Surrogate’s Court to require a formal accounting.

2. Typical contents of an accounting

An accounting normally lists:

All estate property at the start of administration and any property added later (real and personal).
All receipts and income collected by the estate (rents, dividends, bank interest, sale proceeds).
All disbursements, debts paid, taxes, funeral expenses, and administrative expenses.
Payments to beneficiaries (interim or final distributions).
Compensation claimed by the fiduciary and any attorneys’ fees for which the estate is charged.

3. How to ask the court — steps to take

Ask informally in writing. Send a written request to the executor or administrator asking for a copy of the inventory, account books, bank statements, and any interim accounting. Keep a copy of your request and proof of delivery.
If the fiduciary refuses or ignores you, file a petition in Surrogate’s Court. The petition should ask the court to direct the fiduciary to file a formal accounting. In many counties the Surrogate’s Court has forms and local rules; check the court’s website or the clerk’s office for required forms and filing fees.
The court will notify interested parties and may set a return date. The fiduciary may be ordered to produce an accounting or to appear for examination under oath.
If you receive the accounting and believe it is incomplete or inaccurate, you can object. Objections can trigger a court hearing where the fiduciary must prove the account’s correctness or face potential surcharge (liability for losses) or other remedies.

4. Interim vs. final accounting and timing

An accounting can be final (when the estate administration is closing) or interim (during administration, when a beneficiary requests a status accounting). New York Surrogate’s Courts routinely require a final accounting before approving closing distributions. The court has procedures to compel interim accountings when necessary.

5. What the court can do if the accounting is inadequate

If the court finds the accounting is incomplete, inaccurate, or the fiduciary breached duties, the court can:

Order supplementation or correction of the account;
Hold a hearing with evidence and witness testimony;
Impose a surcharge against the fiduciary for losses or improper payments;
Remove the fiduciary in serious cases and appoint a replacement;
Order repayment of improper distributions and award costs or counsel fees in certain situations.

6. Relevant New York law and resources

New York’s Surrogate’s Court handles probate and estate accounting matters. The Surrogate’s Court Procedure Act (SCPA) and the Estates, Powers & Trusts Law (EPTL) govern probate procedure and fiduciary duties. For statutory text and court resources see:

7. Practical examples (hypothetical)

Example A: A will beneficiary suspects the executor sold estate property and didn’t report the sale. The beneficiary first writes and requests records. If the executor refuses, the beneficiary files a petition in Surrogate’s Court seeking an accounting and asks the court to direct the executor to produce sale documentation and bank records.

Example B: Several months after probate opened, beneficiaries see no distributions and incomplete paperwork. They ask the court for an interim accounting to track estate funds while administration continues. The court orders an accounting and schedules a hearing to review the fiduciary’s records.

Helpful Hints

Start with a written request to the fiduciary. Many issues resolve without court involvement.
Keep copies of all correspondence, emails, and certified mail receipts. These records help if you must petition the court.
Know who is an “interested person”: the will’s beneficiaries, heirs, and sometimes creditors or those with a property interest. Only interested persons typically may demand a court-ordered accounting.
Check the Surrogate’s Court website for local forms and filing requirements before you file a petition.
Consider hiring an attorney if the estate is large, the accounting is complex, or you suspect mismanagement — an attorney can prepare the petition and handle hearings and objections.
Be prepared that accountings can include sworn testimony, documentary proof (bank statements, receipts), and a court referee or auditor may review the records.
If you suspect fraud or theft, act promptly. The court can impose penalties, surcharge fiduciaries, and order criminal referrals in serious cases.

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