Section 81.32. Examination of initial and annual reports

(a) Examination of reports generally.
    1.  Initial  report.  Within  thirty days of the filing of the initial
  report, the initial report filed by a guardian under this article  shall
  be examined.
    2.  Annual  examination.  Within  thirty  days after the filing of the
  annual report of  the  preceding  year,  the  annual  reports  filed  by
  guardians  under  this  article  shall  be  examined  to  determine  the
  condition and care of the incapacitated  person,  the  finances  of  the
  incapacitated  person,  and the manner in which the guardian has carried
  out his or her duties and exercised his or her powers.
    (b) Examiners. The presiding justice of the appellate division in each
  department, or a justice of the  supreme  court  or  a  special  referee
  designated  by  a  majority of the justices of the appellate division in
  each department at the request of the presiding justice, shall  examine,
  or  cause  to be examined by persons designated by the presiding justice
  or the justices as examiners, all such reports.
    (c) Failure to report.
    1. If a guardian fails to file his or her initial  or  annual  report,
  the  person  authorized  to  examine  the  report  shall demand that the
  guardian file the report within fifteen days after the  service  of  the
  demand  upon  him  or her. A copy of the demand shall be served upon the
  guardian or his or her resident agent by certified mail.
    2. Upon failure to comply with such demand, the court,  may  upon  the
  motion  of  the court examiner, enter an order requiring compliance with
  the demand and may deny or reduce the amount of the compensation of  the
  guardian,  or  remove  the  guardian  pursuant  to section 81.35 of this
  article absent a showing that the guardian has acted in good faith.
    (d) Incomplete report.
    1. If the person authorized to examine the report is  of  the  opinion
  that  a more complete or satisfactory report should be filed, the person
  authorized to examine the report shall demand that the guardian  file  a
  revised  report or proof of any item in the report. A copy of the demand
  shall be served upon the guardian  or  his  or  her  resident  agent  by
  certified mail.
    2.  Upon  failure  to comply with such demand, the court, may upon the
  motion of the court examiner, enter an order requiring  compliance  with
  the  demand and may deny or reduce the amount of the compensation of the
  guardian, or remove the guardian  pursuant  to  section  81.35  of  this
  article absent a showing that the guardian has acted in good faith.
    (e) Duty of examiners. The person examining the report may examine the
  guardian  and  other  witnesses under oath and reduce their testimony to
  writing. The person examining the report, on five  days  notice  to  the
  guardian,  shall  file a report in the form and manner prescribed by the
  order appointing the examiner.
    (f) Expenses of examination. The expenses of the examination shall  be
  payable  out  of  the estate of the incapacitated person examined if the
  estate amounts to five thousand dollars  or  more,  or,  if  the  estate
  amounts to less than this sum, by the county treasurer of the county or,
  within  the city of New York by the comptroller of the city of New York,
  out of any court funds in his or her hands.