In the month of February of each year and thereafter until completed or at such other time as the court deems proper, the court must for the purposes specified in the succeeding section, examine or cause to be examined under its direction all accounts filed within the preceding year. The examination may be made by the clerk of the court or by a special examiner appointed by the court, who must before he enters upon the examination subscribe and take before the court and file with the clerk an oath faithfully to execute his duties and to make a true report to the court.
N.Y. Surr. Ct. Proc. Act Law § 1721