New York Consolidated Laws, Surrogate's Court Procedure Act - SCP § 1109. Monthly reports to court, mayor and comptroller;  annual audit

Each public administrator shall file monthly with the surrogate of the county where appointed, mayor and the comptroller of the city of New York a statement of such of his accounts as have been closed or finally settled in such form as the comptroller may prescribe.

Each public administrator shall file every six months with the surrogate of the county where appointed a report of every estate administered by the public administrator which has not been fully distributed within two years from the date when the first permanent letters of administration or letters testamentary were issued.  Such report shall include the name of the decedent, file number, date of issuance of first permanent letters, approximate amount of gross estate, approximate amount that has been distributed to beneficiaries, approximate amount remaining in fiduciary's hands, reason that estate has not yet been fully distributed, date of report, address and phone of public administrator, and address and phone of attorney for the public administrator.  Copies of such reports shall be provided, upon request to the attorney general and the state comptroller.

Each public administrator shall conduct annually an audit of his office by an independent certified public accountant and such a report based on such audit shall be filed with the surrogate of the county where appointed, the mayor and the comptroller of the city of New York, the attorney general of the state of New York and the comptroller of the state of New York.  Within six months of receipt of the audit, the attorney general and the state comptroller shall report to the appropriate surrogate and public administrator their comments concerning the audit and any suggested recommendations they may have concerning the performance and operation of the public administrator's office.  The audit shall be conducted in compliance with generally accepted government audit standards, and shall include a review of the performance of the office with respect to the guidelines and uniform fee schedules established by the administrative board.  The costs of such audit and report shall be included annually in the budget of the city of New York.