N.Y. Ins. Law § 1112-a

§ 1112-a. Reports. On or before March first of each year the\nsuperintendent shall report the amounts imposed and required to be paid\npursuant to section twenty-eight hundred seven-t of the public health\nlaw that are allowed on returns filed during the preceding calendar year\nas credits in assessing the taxes imposed by section one thousand one\nhundred twelve of this chapter. Such report shall also include the\namount, if any, by which taxes due and owing pursuant to such section\none thousand one hundred twelve have been reduced because of the\nallowance of such credits. Such report shall be provided to the director\nof the budget and the commissioner of health.\n