New York Consolidated Laws, Insurance Law - ISC § 5511. Annual statement

(a) The association shall annually file a statement in the office of the superintendent on or before the first day of March.  The statement shall be in a form approved by and contain information prescribed by the superintendent with respect to its transactions, condition, operations and affairs during the preceding year.

(b) The superintendent may, at any time, require the association to furnish additional information with respect to its transactions, condition or any matter connected therewith which he considers to be material and which will assist him in evaluating the scope, operation and experience of the association.

(c) The association shall include as an asset the then present value of annuity payments to which it is entitled in accordance with subdivision (b) of section five thousand thirty-six of the civil practice law and rules.