New York Consolidated Laws, Public Health Law - PBH § 4667. Audits

1. The commissioner, or his or her 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 fee-for-service continuing care contracts or engaged in the performance of obligations under such contracts.  Routine examinations may be conducted by having documents designated by and submitted to the commissioner, 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 the commissioner 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 commissioner 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 department may, upon presentation of proper identification, have access to and inspect, any records maintained by the community relevant to the department'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 shall not be distributed or made available unless and until such confidential status has expired.