N.Y. Insurance Law § 1306: Miscellaneous liabilities

§ 1306. Miscellaneous liabilities. In addition to liabilities and

reserves on contracts of insurance issued by it, every insurer shall be

charged with the estimated amount of all its other liabilities,

including taxes, expenses, other obligations due or accrued at the date

of statement, and any special reserves required by the superintendent

pursuant to the provisions of this chapter.