2015 New York Laws
ISC - Insurance
Article 70 - (Insurance) CAPTIVE INSURANCE COMPANIES
7006 - Annual report.

  7006. Annual report. Every captive insurance company licensed to do
  a  captive  insurance  business  in  this  state  shall  file  with  the
  superintendent:
(a)  annually  on  or before March first, a statement of its financial
  condition and any amendment to the plan of operation at  last  year-end,
  verified  by  the  oath  of  at least two of its executive officers. The
  statement shall be in the form prescribed by the superintendent; and
(b) annually on or before  July  first,  a  report  of  its  financial
  condition  at  last year-end with an opinion of an independent certified
  public accountant; and
(c) annually on or before July first, evidence in a form prescribed by
  the superintendent,  that  the  industrial  insured  or  member  of  the
  industrial  insured group owning the captive insurance company continues
  to meet the financial standards set forth in subsection (e)  of  section
  seven thousand two of this article.