N.Y. Ins. Law § 4408

§ 4408. Annual statement. (a) The trustees of every employee welfare\nfund shall file in the office of the superintendent, annually within\nfive months after the close of the fiscal year used in maintaining the\nrecords of such fund, a statement, to be known as the annual statement\nof such fund.\n (b) Such statement shall be executed in duplicate, subscribed by its\ntrustee or, if there is more than one trustee, then by at least two of\nsuch trustees, and affirmed as true under the penalties of perjury,\nshowing its condition and affairs during such fiscal year. Such fiscal\nyear shall not be changed without the consent of the superintendent.\n (c) Such statement shall be in such form and contain such\nsubstantiation by vouchers and otherwise and such other information as\nthe superintendent requires.\n (d) The superintendent shall furnish to the trustees of every employee\nwelfare fund required by law to report to him printed forms of the\nstatements and schedules required by him.\n