New York Consolidated Laws, Insurance Law - ISC § 4410. Annual report

(a) The trustees of every employee welfare fund shall within five months after the close of the fiscal year used in maintaining the records of such fund, annually file a report with the superintendent to be known as the annual report.

(b) Such report shall be subscribed by the trustee of the fund, or if there is more than one trustee it shall be subscribed by at least two trustees, and affirmed by them as true under the penalties of perjury, showing the condition and affairs of the fund during such fiscal year.  Such report shall be in such form and contain such matters as the superintendent requires.

(c) Such annual report shall be kept on file with the superintendent and at the principal office of the trustees.  The report, or such portion thereof as the superintendent deems appropriate, shall be made available by the superintendent or by the trustees, or both, for inspection by any employer contributing to such fund, by any labor organization which is a party to an agreement establishing such fund, or by any employee covered by such fund.  In addition and to such extent that he deems it to be in the public interest, the superintendent may require the trustees to mail such report or such portions of it to any or all of such parties.