New York Consolidated Laws, Insurance Law - ISC § 2325. Accounts and statistics

The superintendent shall have power, in his discretion, to prescribe by regulation, uniform classifications of accounts to be observed, and statistics to be reported by insurers and other organizations which are subject to the provisions of this article.  He may also in his discretion prescribe, by regulation, forms of reporting such data by insurers and such other organizations.  Such classifications of accounts and statistics to be reported and forms of reporting shall be reasonable and may vary with the kind or type of insurer or organization.  No such regulation or amendment thereto shall be promulgated by the superintendent except upon notice and after hearing to all insurers and organizations affected thereby.  Any regulation or amendment thereto shall be promulgated by the superintendent at least six months before the beginning of the calendar year in which the same shall take effect.