New York runs Article 81 guardianship reporting on a different calendar from most states: a 90-day snapshot at the start, then a fixed May 31 annual deadline covering the calendar year — with a court examiner reading everything.
All reports use court-approved forms. New York’s rule of thumb for lay guardians: fill every section — write “NOT APPLICABLE” where a section doesn’t apply, never leave it blank.
New York is one of the few states with a fixed calendar-year deadline instead of an anniversary-based one. That has a practical consequence: every Article 81 guardian in the state files in the same window, so court staff, court examiners, and the Guardian Assistance Network are busiest in spring. Prepare in March, not in May.
Every annual report is routed to a court examiner — an attorney appointed to review the report for compliance and the guardian’s management. A well-prepared report passes review quietly; a disorganized one generates deficiency letters, and a chronically late one lands the guardian in an order to show cause. The court can also compel an accounting “at any other time” on motion (MHL §81.31), and family members and interested parties can petition for it — New York courts apply the four-factor Kent test to compel a fiduciary accounting.
Non-compliance escalates through contempt (Judiciary Law §753), suspension or removal (MHL §81.35, §81.43), surcharge against the guardian (§81.20), and bond forfeiture — plus the petitioner’s attorneys’ fees in misconduct cases. Lay guardians can get free help completing reports from the Guardian Assistance Network before it reaches that stage.
The Guardian product calendars the 90-day and May 31 deadlines and reconciles the financial schedules before filing.
By May 31 each year, covering the prior calendar year (January 1 - December 31), unless the court directs otherwise (MHL §81.31). The Initial Report is due within 90 days of your commission.
A late report draws the court examiner's attention first, then deficiency notices. Continued non-compliance can bring contempt fines, suspension or removal (MHL §81.35, §81.43), surcharge, and bond forfeiture.
A court examiner appointed by the court reviews every annual report for compliance and management quality. The court can also order interim accountings at any time, on motion or on its own.
Yes - lost wages, travel, training, and supplies for the ward - but only with receipts and only if the ward has assets. List them in the report; unreceipted claims are routinely denied.
This guide is general information, not legal advice. Rules vary by jurisdiction and change over time — confirm the specifics with the court, agency, or a qualified professional.