N.Y. Comp. Codes R. & Regs. Tit. 10 § 86-4.4 - Certification of reports
(a) All
financial and statistical reports shall be certified by an independent licensed
public accountant or an independent certified public accountant on forms
prescribed and provided by the department. A copy of the audited financial
statements shall accompany the financial and statistical reports. Where the
required financial and statistical report data are incorporated into the
audited financial statements of a larger entity, the independent licensed
public accountant or the independent certified public accountant shall provide
the information necessary to reconcile the cost report presentation to the
financial statements in detail. An accountant shall not be independent if:
(1) any family relationship, including a
relationship by marriage, exists between any accountant, member or employee of
the accounting firm and the owner, operator or administrator of the
facility;
(2) any business
relationship other than one related to accounting services exists between any
accountant, member or employee of the accounting firm and the owner, operator
or administrator of the facility;
(3) any accountant, member or employee of the
accounting firm is responsible for the books and records of the facility;
or
(4) any accountant, member or
employee of the accounting firm is a member of the board of directors, officer
or employee of the facility.
(b) The requirements of subdivision (a) of
this section shall not apply to facilities operated by units of government of
the State of New York whose total operating costs are less than
$100,000.
(c) All financial and
statistical reports shall be certified by the operator of a proprietary
facility, an officer of a voluntary facility or the public official responsible
for the operation of a public facility, on forms prescribed and provided by the
department.
Notes
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