NY Ment Hygiene L § 32.39 (2021)
2021 New York Laws MHY - Mental Hygiene Title E - General Provisions Article 32 - Regulation and Quality Control of Chemical Dependence Services and Compulsive Gambling Services. 32.39 - Fiscal Year Report.

§ 32.39 Fiscal year report.  (a)  Every  provider of chemical dependence services which is required to have an operating certificate pursuant to this chapter  shall  within one hundred twenty days after the end of its fiscal year, file an annual report  with  the  commissioner.  Said  report shall be in such form and shall contain such information as shall be prescribed  in  rule  by  the commissioner, including the following:   1.  A  balance  sheet of the program as of the end of its fiscal year, setting forth  assets  and  liabilities  at  such  date,  including  all capital, surplus, reserve depreciation and similar accounts.   2.  A  statement  of  operations  of  the program for its fiscal year, setting forth all revenues, expenses,  taxes,  extraordinary  items  and other credits or charges.   3.  To  the  extent  known  or  reasonably ascertainable, the name and address of each of the following persons:  (i) the operator of the program;  (ii) any person who, directly or  indirectly,  beneficially  owns  any interest in the land in which the program is located;  (iii)  any  person  who, directly or indirectly, beneficially owns any interest in the building in which the program is located;  (iv) any person who, directly or  indirectly,  beneficially  owns  any interest  in  or  any  mortgage, note, deed of trust or other obligation secured in whole or in part by the land on  which  or  the  building  in which the program is located;  (v) any person who, directly or indirectly, has any interest as lessor or lessee in any lease or sub-lease of the land on which the building in which the program is located; and  (vi)  if  the  names  of  any of the above are not known or reasonably ascertainable by the provider, then  a  statement  explaining  why  such names  are  not  ascertainable  and a description of the efforts made to ascertain such information.   4. If the program or any person  named  in  response  to  subparagraph (iii)  of paragraph three of this subdivision is a partnership, then the name and address of each partner.   5. If the program or any person named in response to the  subparagraph (iii)  of  paragraph  three  of this subdivision is a corporation, other than a corporation whose shares are  traded  on  a  national  securities exchange  or are regularly quoted in an over-the-counter market or which is a commercial bank, savings bank or savings and loan association, then the name and address of each officer,  director,  stockholder,  and,  if known,  each  principal  stockholder  and  controlling  person  of  such corporation.   6. If any corporation named  in  response  to  subparagraph  (iii)  of paragraph  three  of  this subdivision is a corporation whose shares are traded on a national securities exchange or are regularly quoted  in  an over-the-counter  market  or which is a commercial bank, savings bank or savings and loan association, then the name and address of the principal executive officers and each  director  and,  if  known,  each  principal stockholder of such corporation.   7.  If  the  program  paid  or  received  an aggregate of five hundred dollars or more during the fiscal year in connection  with  transactions with any person named in response to subparagraph (iii), (iv), or (v) of paragraph  three  of this subdivision or any affiliate of said person, a description  of  the  transactions,  naming  the  parties  thereto   and describing  the  relationships  which  require  the  transactions  to be described and  the  goods,  services,  payment  or  other  consideration received by each party to the transactions.    8. If known, the nature and amount of any interest in, or relationship with,  any  other  program  for  chemical dependence, held by any person named in response to subparagraph  (iii)  of  paragraph  three  of  this subdivision or by any affiliate of such person.  (b)  The following definitions shall be applicable to this section and to any reports filed pursuant hereto:   1. "Affiliate" means:  (i) with respect to a partnership, each partner thereof;  (ii) with respect to a corporation, each officer, director,  principal stockholder and controlling person thereof;  (iii)  with  respect  to  a  natural  person  (A)  each member of said person's  immediate  family,  (B)  each  partnership  and  each  partner thereof,  and (C) each corporation in which said person or any affiliate of said  person  is  an  officer,  director,  principal  stockholder  or controlling person.   2.  "Controlling  person"  of  any  corporation,  partnership or other entity means any person who by reason of a direct or indirect  ownership interest  (whether  of  record  or  beneficial)  has the ability, acting either alone or in concert  with  others  with  ownership  interest,  to direct  or  cause  the  direction  of the management or policies of said corporation, partnership or other entity. Neither the  commissioner  nor any employee of the office nor any member of a local legislative body of a  county or municipality, nor any county or municipal official shall by reason of his or her official position, be deemed a  controlling  person of any corporation, partnership or other entity nor shall any person who serves   as   an   officer,  administrator  or  other  employee  of  any corporation, partnership or other entity or as a member of  a  board  of directors  or  trustees of any corporation be deemed to be a controlling person of such corporation, partnership or other entity as a  result  of such position or his or her official actions in such position.   3.  "Immediate  family"  means parent, spouse, child, brother, sister, first cousin, aunt and uncle of such person, whether  such  relationship arises by reason of birth, marriage or adoption.   4.  "Principal  stockholder"  of  a  corporation  means any person who beneficially owns, holds or has the power to vote, ten percent  or  more of any class of securities issued by said corporation.  (c)  The  commissioner shall develop such reporting forms as he or she deems necessary to carry out the  provisions  of  this  section  and  in developing  such  forms  shall  consider  such criteria as program size, total operating budget and modality.  (d) Every report filed by a program pursuant  to  this  section  shall contain  a  written statement, sworn to by or on behalf of such facility and the operator of such program, to the effect that the report  is,  to the  best  of such person's knowledge, true and complete and prepared in accordance with the provisions of this section.