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Assembly Bill A10243

2025-2026 Legislative Session

Relates to adult care facility financial statements

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Current Bill Status - In Senate Committee Health Committee

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2025-A10243 (ACTIVE) - Details

See Senate Version of this Bill:
S10090
Current Committee:
Senate Health
Law Section:
Social Services Law
Laws Affected:
Amd §461-e, Soc Serv L

2025-A10243 (ACTIVE) - Summary

Requires statements to be accompanied by a review performed in accordance with a statement on standards for accounting and review services.

2025-A10243 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10243
 
                           I N  A S S E M B L Y
 
                             February 12, 2026
                                ___________
 
 Introduced by M. of A. PAULIN -- read once and referred to the Committee
   on Health
 
 AN  ACT  to  amend  the  social  services law, in relation to adult care
   facility financial statements
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. The closing paragraph of paragraph (a) of subdivision 4 of
 section 461-e of the social services law, as amended by chapter  733  of
 the laws of 1994, is amended to read as follows:
   Such statement shall be accompanied by [an opinion] A REVIEW PERFORMED
 IN  ACCORDANCE  WITH  A STATEMENT ON STANDARDS FOR ACCOUNTING AND REVIEW
 SERVICES, signed by an independent licensed accountant that such  finan-
 cial  statement  represents the financial operations and position of the
 facility, except such [opinion] REVIEW shall not be required for facili-
 ties with a capacity of nine or less.  NOTHING IN THIS  PARAGRAPH  SHALL
 PREVENT THE DEPARTMENT FROM REQUIRING AN OPINION, SIGNED BY AN INDEPEND-
 ENT  LICENSED  ACCOUNTANT  THAT  SUCH FINANCIAL STATEMENT REPRESENTS THE
 FINANCIAL OPERATIONS AND POSITION OF THE FACILITY,  WHEN  IT  DETERMINES
 THAT SUCH OPINION  IS REQUIRED AND NECESSARY.
   § 2. This act shall take effect immediately.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14657-02-6

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