N.Y. Debtor & Creditor Law § 205

§ 205. Account upon application. Such application shall be accompanied\nby a full, true and just account of all the transactions of such\ntrustees, in that character, and particularly of the property, moneys\nand effects received by him; of all payments made, whether to creditors\nor otherwise; and of the remaining effects and estate of the debtor, in\nrespect to whom, or whose estate, he was appointed trustee, within his\nknowledge, and the situation of the same.\n