Every executor and administrator in New York is a fiduciary, obligated to account for what came into the estate, what was paid out, and what remains for distribution. Many fiduciaries provide this voluntarily through an informal accounting. When they don't, estate administration can stall for months while beneficiaries are kept in the dark.
Under SCPA § 2205, a beneficiary or other interested party can petition the Surrogate's Court to order the fiduciary to file a formal, judicial accounting. This is not limited to cases of suspected wrongdoing — an unreasonable delay alone is generally enough to support the petition. The court issues a citation directing the executor to appear and either file the account or explain why one shouldn't be ordered.
The tricky part for most families is knowing when to stop waiting. A polite request to an unresponsive executor rarely produces results on its own, and beneficiaries sometimes let months slip by out of a reluctance to "start something" with a family member. But an accounting compelled by the court carries real teeth — deadlines, judicial oversight, and consequences for continued noncompliance — that an informal request simply doesn't.
For a closer look at how the judicial process plays out once a petition is granted, see our related article on when a NY estate must file a judicial accounting, and our piece on when beneficiaries can force an executor to account in more detail.
There's no fixed statutory deadline for informal accountings, but courts generally view a delay of a year or more without explanation as unreasonable and grounds to compel.
No. Unreasonable delay alone is typically sufficient grounds under SCPA § 2205 — you don't need to prove misconduct to request an accounting.
The court can hold the executor in contempt or, in more serious cases, suspend or remove them. Our related article on removing a neglectful executor covers that process.
Generally yes — any beneficiary, as well as creditors and certain other interested parties, has standing to petition the Surrogate's Court for an accounting.
You can file formal objections, which may lead to discovery, a hearing, and a judicial settlement of the account before the Surrogate's Court.
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