S T A T E O F N E W Y O R K
________________________________________________________________________
10090
I N S E N A T E
April 28, 2026
___________
Introduced by Sen. MAYER -- read twice and ordered printed, and when
printed to be committed 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