2010 New York Code
PBH - Public Health
Article 28 - (2800 - 2822) HOSPITALS
2805-A - Disclosure of financial transactions.

§  2805-a.  Disclosure  of  financial  transactions.  1. Every general
  hospital operating under the provisions of this article shall file  with
  the  commissioner of health within one hundred twenty days after the end
  of its fiscal year a certified report showing  its  financial  condition
  and   all   of   its  financial  transactions,  including  receipts  and
  expenditures during the fiscal year.
    The report shall be in such  form  as  shall  disclose  all  financial
  transactions  as  the  commissioner of health may determine necessary to
  disclose accurately and specifically the  financial  condition  of  each
  hospital  and  its expenditures for the preceding year including but not
  limited to:
    (a) Its operations and accomplishments.
    (b) Its receipts and disbursements, or revenues and  expenses,  during
  such  fiscal  year  in  accordance  with  generally  accepted accounting
  principles by categories, clinical services and departments as set forth
  under the by-laws of the institution and including but  not  limited  to
  salaries  and  other  benefits,  personnel expenses, operating expenses,
  equipment and supplies, and all other direct and indirect  disbursements
  allocated to each department and clinical service.
    (c) Assets and liabilities at the end of its fiscal year including the
  status  of reserves, depreciation, special or other funds, and including
  the receipts and payments of these funds.
    (d)  Loans  and  investments,  interest,  rents   and   profits   from
  investments of the hospital.
    (e) The location of any real property owned by the hospital.
    2. Every general hospital shall also submit:
    (a)  A  report  of  hospital  expenses  incurred in providing services
  during the period covered by the reports required under this section for
  which payment was not received and is not anticipated for  such  periods
  for  which  pool  distributions pursuant to section twenty-eight hundred
  seven-c or section twenty-eight hundred seven-k of this article are made
  related to such expenses. The report shall be  completed  in  accordance
  with   regulations   developed  by  the  council  and  approved  by  the
  commissioner which shall include definitions for bad debts  and  charity
  care. The report shall identify as bad debts or charity care the cost of
  services  provided  to  emergency  inpatients, non-emergency inpatients,
  emergency ambulatory patients, clinic patients and referred  or  private
  ambulatory  patients for which the hospital did not receive and does not
  anticipate payment.
    (b) A statement of anticipated capital related expenses as defined  in
  subdivision  eight  of  section  twenty-eight  hundred  seven-c  of this
  article for the forthcoming calendar year at least  one  hundred  twenty
  days,  or such shorter period as the commissioner shall determine, prior
  to the commencement of such year.  The  report  shall  be  completed  in
  accordance  with  subdivision  eight  of  section  twenty-eight  hundred
  seven-c of this article and any regulations adopted pursuant thereto.
    3. Every general hospital shall  submit  a  monthly  report  of  gross
  inpatient  revenue received and within one hundred twenty days after the
  end of the calendar year a certified annual report  of  gross  inpatient
  revenue  received  for  hospital  inpatient service provided on or after
  January  first,   nineteen   hundred   eighty-eight   through   December
  thirty-first,  nineteen  hundred  ninety-nine  and  on and after January
  first, two thousand. The reports  shall  be  in  such  form  as  may  be
  prescribed  by  the  commissioner to accurately disclose gross inpatient
  revenue received.
    4. The commissioner may, to effectuate the purpose  of  this  article,
  vary the nature of the report required according to the size or capacity
  of the hospital.

The  contents  of  all  reports  submitted  hereunder  shall be public
  information and such reports shall be available  for  public  inspection
  under such conditions as the commissioner shall prescribe.
    The  commissioner  of  health  when he has reasonable cause to believe
  that the books or  records  do  not  accurately  reflect  the  financial
  condition and/or financial transactions of the hospital, may examine the
  books  and records of the hospital, subpoena witnesses and documents and
  make such other investigation as is necessary to enable him to determine
  the facts relative thereto.