New York Consolidated Laws, Surrogate's Court Procedure Act - SCP § 1719. Annual account

1. An account containing a true statement and description of each item of personal property of the infant received by him since his appointment or since the filing of his last annual account, as the case requires, the value of each item so received, a list of the items remaining in his hands, a statement of the manner in which he has disposed of each item not remaining in his hands and a description of the amount and nature of each investment of money made by him.

2. A true account in form of debtor and creditor of all his receipts and disbursements of money during the preceding year, charging himself with any balance remaining in his hands when the last account was rendered and stating the balance remaining in his hands at the conclusion of the year to be charged to him in the next year's account.

3. The names and addresses of the sureties on his bond;  if natural persons whether they are living and whether the security of the bond has become impaired.

4. The guardian of an infant's property may be required by the court to produce for examination by it all securities or evidences of deposit or investment which he has relating to the estate of the infant.

5. When the property of an infant has been deposited under the provisions of 1708, and the clerk or guardian clerk of the court shall keep in his office, or the depositary furnishes to the court, an accurate record of receipts of deposits of principal and income of the infant's estate and of withdrawals therefrom, the guardian shall not be required to file an annual account unless the court direct the filing of an account for any year or years.