N.Y. Ins. Law § 4411

§ 4411. Account statements by insurance companies, service plans and\ncorporate trustees and agents. Every insurance company, hospital,\nsurgical or medical service plan providing benefits under an employee\nwelfare fund, and any corporate trustee or agent holding or\nadministering all or any part of such fund shall, within four months\nafter the end of each policy or fiscal year, furnish to the trustees of\nthe fund a statement of account containing the information relating to\nthe fund as the trustees may need to comply with this article.\n