N.Y. Surr. Ct. Proc. Act § 2306

§ 2306. Annual statements to be furnished to beneficiaries\n Any trustee, donee of a power during minority or donee of a power in\ntrust who is not required to furnish annual statements under either 2308\nor 2309 because he or she has not retained annual commissions shall\nnevertheless be required to furnish the annual statements referred to in\nthose sections to any beneficiary receiving income or any person\ninterested in the principal of the trust who shall request such\nstatements, or in the case of a power during minority or of a power in\ntrust, to the beneficiary of the power in trust, or to a person to whom\na payment not exceeding $10,000 could be made under subdivision 1 of\nsection 2220 of this chapter.\n