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Article 22: Accounting

New York Surrogate's Court Procedure Act – 2026

All Sections New York Surrogate's Court Procedure Act Overview ← Previous Article 21: Miscellaneous Proceedings Next → Article 23: Costs, Allowances and Commissions

All Sections

Article 1: General Article 2: Jurisdiction and Powers Article 3: Proceedings, Pleadings and Process Article 4: Appearance; Protection of Persons Under Disability; Counsel For Indigent Adults In Surrogate's Court Proceedings Article 5: Trials and Hearings Article 6: Orders and Decrees Article 7: General Provisions Relating to Letters Article 8: General Provisions Relating to Bonds Article 9: Temporary Administration--absentees and Internees Article 10: Intestate Administration Article 11: Public Administrators of the Counties Within the City of New York Article 12: Public Administrators In the Counties of Erie, Monroe, Nassau, Onondaga, Suffolk and Westchester and County Treasurers Appointed Administrators Article 13: Settlement of Small Estates Without Court Administration Article 14: Probate Proceedings; Construction of Wills; Right of Election Article 15: Trusts and Trustees Article 16: Foreign Estates Article 17: Guardians and Custodians Article 17-A: Guardians of Persons Who Are Intellectually Disabled and Developmentally Disabled Article 18: Claims; Payment of Debts and Funeral Expenses Article 19: Disposition of Real Property Article 20: Proceeding to Open Safe Deposit Box Article 21: Miscellaneous Proceedings Article 22: Accounting Article 23: Costs, Allowances and Commissions Article 24: Court Fees Article 25: Records and Recording Article 26: The Surrogate's Court and Its Officers Article 27: Appeals Article 28: Repeal; Savings Clause; Effective Date
§ 2201 Accountability of legal life tenant or fiduciary, committee or conservator of legal life tenant § 2202 Recording or filing instruments settling accounts in part or in whole § 2203 Decree on filing instruments approving accounts 1 § 2204 Judicial settlement where recovery has been had in negligence action 1 § 2205 Compulsory account and related relief on a court's own initiative or on petition; who may petition 1 § 2206 Compulsory account and related relief; proceedings thereupon 1 § 2207 Accounting by fiduciary of deceased fiduciary, committee of incompetent fiduciary, or conservator of conservatee fiduciary 1 § 2208 Voluntary account; who may petition § 2209 Affidavit to account § 2210 Voluntary account; process Upon a voluntary judicial settlement of the account of a fiduciary process must issue to: 1 § 2211 Voluntary account; proceedings thereupon 1 § 2212 Accounting for profit and loss § 2213 Accounting for claim for funeral expenses 1 § 2214 Property of estate to be delivered on order 1 § 2215 Decree for payment and distribution 1 § 2216 Distribution in kind § 2217 When money or property may be retained 1 § 2218 Deposit in court for benefit of legatee, distributee or beneficiary § 2219 Adjustment of advancements Where there is a surplus of personal property to be distributed and the advancement as provided in EPTL 2-1 § 2220 Payment of share of infant, incompetent or conservatee or person under disability 1 § 2221 Payment of legacy or distributive share to foreign fiduciary 1 § 2222 Legacy or distributive share payable to unknown person to be paid to comptroller 1 § 2222-A Notice of legacy or distributive share payable to incarcerated individual or prisoner § 2223 Funds paid into court 1 § 2224 Id § 2225 Determination of distributees, devisees, legatees, beneficiaries and distributive and beneficial shares § 2226 Rights of alleged decedent upon return § 2227 Summary statement