N.Y. Surr. Ct. Proc. Act § 1721

§ 1721. Annual examination of guardian's accounts\n In the month of February of each year and thereafter until completed\nor at such other time as the court deems proper, the court must for the\npurposes specified in the succeeding section, examine or cause to be\nexamined under its direction all accounts filed within the preceding\nyear. The examination may be made by the clerk of the court or by a\nspecial examiner appointed by the court, who must before he enters upon\nthe examination subscribe and take before the court and file with the\nclerk an oath faithfully to execute his duties and to make a true report\nto the court.\n