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2014 New York Laws
ISC - Insurance
Article 44 - (4401 - 4414) EMPLOYEE WELFARE FUNDS
4404 - Examinations; requirement.

NY Ins L § 4404 (2014) What's This?
  4404. Examinations; requirement. (a) The superintendent may examine
  into the affairs of any employee welfare fund as often as  he  deems  it
  necessary, and he shall do so at least once in every five years.

(b)   The  trustees  of  every  fund  shall  be  responsible  for  the
  maintenance of accurate records and books of account in conformance with
  generally accepted accounting principles and applicable regulations.

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