N.Y. Ins. Law § 2325

§ 2325. Accounts and statistics. The superintendent shall have power,\nin his discretion, to prescribe by regulation, uniform classifications\nof accounts to be observed, and statistics to be reported by insurers\nand other organizations which are subject to the provisions of this\narticle. He may also in his discretion prescribe, by regulation, forms\nof reporting such data by insurers and such other organizations. Such\nclassifications of accounts and statistics to be reported and forms of\nreporting shall be reasonable and may vary with the kind or type of\ninsurer or organization. No such regulation or amendment thereto shall\nbe promulgated by the superintendent except upon notice and after\nhearing to all insurers and organizations affected thereby. Any\nregulation or amendment thereto shall be promulgated by the\nsuperintendent at least six months before the beginning of the calendar\nyear in which the same shall take effect.\n