If a supplemental needs trust is under $100,000, do you still need to provide full accounting to NYS Medicaid?

Do you mean Special Needs Trust? Is it irrevocable. If so, they can't count it as income but they need to know about it. I fill out paperwork for my nephew every year and include this info. If a revocable trust, thats something different. I would contact Medicaid and ask.

This is DEFINITELY a question for Medicaid, or for an attorney with Medicaid practice.