2006 New York Code - Accounts And Statistics.

 
    §  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.