N.Y. Public Health Law § 4614: Audits

§ 4614. Audits. 1. The commissioner, or designee; and the

superintendent, or designee; may at any time, and shall at least once

every three years, visit each community and examine the business of any

applicant for a certificate of authority and any operator engaged in the

execution of continuing care retirement contracts or continuing care at

home contracts or engaged in the performance of obligations under such

contracts. Routine examinations may be conducted by having documents

designated by and submitted to such commissioners or superintendent,

which shall include financial documents and records conforming to

commonly accepted accounting principles and practices. The final written

report of each such examination conducted by such commissioners or

superintendent shall be filed with the commissioner and, when so filed,

shall constitute a public record. A copy of each report shall be

provided to members of the continuing care retirement community council.

Any operator being examined shall, upon request, give reasonable and

timely access to all of its records. The representative or examiner

designated by the commissioners or superintendent, respectively may, at

any time, examine the records and affairs and inspect the community's

facilities, whether in connection with a formal examination or not.

2. Any duly authorized officer, employee, or agent of the health

department, or department of financial services may, upon presentation

of proper identification, have access to, and inspect, any records

maintained by the community relevant to the respective agency's

regulatory authority, with or without advance notice, to secure

compliance with, or to prevent a violation of, any provision of this

article.

3. Reports of the results of such examinations and inspections shall

be kept on file by the commissioner and shall be open to public

inspection at the community, provided any records, reports, or documents

which by state or federal law or regulation are deemed confidential may

not be distributed or made available unless and until such confidential

status has expired.