N.Y. Ins. Law § 1306

§ 1306. Miscellaneous liabilities. In addition to liabilities and\nreserves on contracts of insurance issued by it, every insurer shall be\ncharged with the estimated amount of all its other liabilities,\nincluding taxes, expenses, other obligations due or accrued at the date\nof statement, and any special reserves required by the superintendent\npursuant to the provisions of this chapter.\n