N.Y. Workers' Compensation Law § 99: Reports of state insurance fund

§ 99. Reports of state insurance fund. 1. The commissioners shall make

separate reports to the superintendent of financial services concerning

the state insurance fund at the same time and in the same manner as is

required from mutual employer's liability and workers' compensation

corporations by section three hundred seven of the insurance law, and

the superintendent of financial services may examine into the condition

of such state insurance fund at any time, either personally or by any

duly authorized examiner appointed by him for the purpose of determining

the condition of the investments and the adequacy of the reserves of

such fund and such other matters as shall be in the jurisdiction of the

superintendent of financial services.

2. The commissioners shall file annually with the state comptroller,

on or before June fifteenth, financial statements for the state

insurance fund audited by an independent auditor. Such statements shall

be prepared in the same manner as reports filed with the superintendent

of financial services under subdivision one of this section. A copy of

the independent auditor's report shall accompany any financial

statements submitted pursuant to this subdivision.