2010 New York Code
PBH - Public Health
Article 28 - (2800 - 2822) HOSPITALS
2808-B - Certification of financial statements and financial information.

§   2808-b.   Certification  of  financial  statements  and  financial
  information.   1. All  financial  statements  or  financial  information
  required  by  law  or  regulation  to  be submitted by a nursing home or
  facility providing health-related service shall be  certified  in  their
  entirety  by  an  independent certified public accountant or independent
  public accountant. The commissioner shall by  regulation  establish  the
  form  of  certification  which  shall  ensure  that the certified public
  accountant or public accountant:
    (a) has disclosed any and all material facts known to him,  disclosure
  of  which  is  necessary  to  make the financial statements or financial
  information not misleading; and
    (b) during the period of his professional engagement, at the  time  of
  expressing  his  opinion,  or during the period covered by the financial
  statements, did not have  nor  was  committed  to  acquire,  any  direct
  financial  interest  or  material  indirect  financial  interest  in the
  ownership or operation of the nursing home or facility; and
    (c) during the period of his professional engagement, at the  time  of
  expressing  his  opinion  or  during the period covered by the financial
  statements, was not connected in any way with the  ownership,  financing
  or  operation  of the nursing home or facility as a director, officer or
  employee, or in any capacity other  than  as  an  independent  certified
  public accountant or independent public accountant; and
    (d)  subsequent  to  such  certification  discloses  any material fact
  discovered by him which existed at the time of  such  certification  and
  was  not disclosed in the financial statements or financial information,
  the disclosure of which is necessary to make the financial statements or
  financial  information  not  misleading  and  discloses   any   material
  misstatement in said financial statements or financial information.
    2.   Any   person   submitting  a  financial  statement  or  financial
  information which he  knows  to  be  false  or  certifying  a  financial
  statement  or  financial information which he knows to be false shall be
  guilty of a class E felony.