N.Y. Pub. Health Law § 4614

§ 4614. Audits. 1. The commissioner, or designee; the superintendent,\nor designee; and, with regard to communities for which the department of\nsocial services has regulatory responsibility, the commissioner of\nsocial services, or designee, may at any time, and shall at least once\nevery three years, visit each community and examine the business of any\napplicant for a certificate of authority and any operator engaged in the\nexecution of continuing care retirement contracts or engaged in the\nperformance of obligations under such contracts. Routine examinations\nmay be conducted by having documents designated by and submitted to such\ncommissioners or superintendent, which shall include financial documents\nand records conforming to commonly accepted accounting principles and\npractices. The final written report of each such examination conducted\nby such commissioners or superintendent shall be filed with the\ncommissioner and, when so filed, shall constitute a public record. A\ncopy of each report shall be provided to members of the continuing care\nretirement community council. Any operator being examined shall, upon\nrequest, give reasonable and timely access to all of its records. The\nrepresentative or examiner designated by the commissioners or\nsuperintendent, respectively, may, at any time, examine the records and\naffairs and inspect the community's facilities, whether in connection\nwith a formal examination or not.\n 2. Any duly authorized officer, employee, or agent of the health\ndepartment, social services department, or department of financial\nservices may, upon presentation of proper identification, have access\nto, and inspect, any records maintained by the community relevant to the\nrespective agency's regulatory authority, with or without advance\nnotice, to secure compliance with, or to prevent a violation of, any\nprovision of this article.\n 3. Reports of the results of such examinations and inspections shall\nbe kept on file by the commissioner and shall be open to public\ninspection at the community, provided any records, reports, or documents\nwhich by state or federal law or regulation are deemed confidential may\nnot be distributed or made available unless and until such confidential\nstatus has expired.\n