NY Pub Serv L § 95 (2021)
2021 New York Laws PBS - Public Service Article 5 - Provisions Relating to Telegraph and Telephone Lines and to Telephone and Telegraph Corporations 95 - Reports of Telegraph Corporations and Telephone Corporations.

§ 95. Reports  of  telegraph  corporations and telephone corporations.   1. Every telegraph corporation and  every  telephone  corporation  shall   file  with  the  commission  an annual report at a time and covering the   yearly period fixed by the commission.  Such  annual  reports  shall  be   verified  by  the  oath  of  the  president,  vice-president, treasurer,   secretary, general manager or receiver if any of such  corporations,  or   by  the  person required to file the same. Verification shall be made by   the official holding office at the time of the filing  of  said  report,   and  if  not  made  upon  the knowledge of the person verifying the same   shall set forth in general terms the sources of his information and  the   grounds  for  his  belief as to any matters not stated to be verified on   his knowledge. The commission shall prescribe the form of  such  reports   and  the  character  of the information to be contained therein and may,   from time to time make such changes and additions in regard to form  and   contents  thereof  as  it may deem proper and shall furnish a blank form   for such  annual  reports  to  every  telegraph  corporation  and  every   telephone  corporation required to make the same. When the report of any   telegraph corporation or telephone corporation is defective or erroneous   the commission shall notify the corporation to amend the same  within  a   time  prescribed  by the commission. The said reports shall be preserved   in the office of the commission.  The  commission  may  require  of  any   telegraph  corporation  or  telephone  corporation  specific  answers to   questions upon which the  commission  may  desire  information.  If  any   telegraph  corporation  or  telephone corporation shall fail to make and   file its annual report as and when required or within such extended time   as the commission may allow or shall fail to make  specific  answers  to   any  question  within  the  period  specified  by the commission for the   making and filing of such answers, such corporation shall forfeit to the   state the sum of one hundred dollars for each and  every  day  it  shall   continue  to  be  in default with respect to such report or answer. Such   forfeiture shall be recovered in an action brought by the commission  in   the name of the people of the state of New York. The amount recovered in   any  such  action  shall  be  paid  into the state treasury and shall be   credited to the general fund.   The commission may,  when  it  deems  it   advisable,  exempt  any  telegraph  corporation or telephone corporation   from the necessity of filing annual reports until the further  order  of   the commission.2.  The  commission  may  establish a system of accounts to be used by   telegraph corporations and telephone corporations, which are subject  to   its  jurisdiction,  and  are  required  to  make annual reports to it or   classify the said corporations, and prescribe a system of  accounts  for   each  class and may prescribe the manner in which such accounts shall be   kept. It may also, in its discretion prescribe the form of records to be   kept by such corporation. Notice of alterations by the commission in the   required method or form of keeping  accounts  shall  be  given  to  such   corporations  by  the commission at least six months before the same are   to take effect. The commission shall at all times  have  access  to  all   accounts,  records  and  memoranda  kept  by  telegraph corporations and   telephone corporations,  and  may  designate  any  of  its  officers  or   employees  who  shall  thereupon  be  authorized  under the order of the   commission to inspect and examine any  and  all  accounts,  records  and   memoranda  kept by any such corporation; and the commission may, after a   hearing, prescribe by order, the accounts in  which  particular  outlays   and  receipts shall be entered, charged or credited. At any such hearing   the burden of proof  shall  be  on  the  corporation  to  establish  the   correctness of the accounts in which such outlays and receipts have been   entered  and  the  commission  may  suspend  a  charge or credit pending   submission  of  proof  by  such  corporation.  Any  provision   of   law    prohibiting  the disclosure of the contents of telegraph messages or the   contents or substance of telephone communications shall not be deemed to   prohibit the disclosure of any matter in accordance with the  provisions   of this chapter.3.  In  the  case  of a telephone corporation having property actually   used in the public service within the state of a value of less than  ten   thousand  dollars  and  operated  for  profit,  the  commission  may and   wherever it deems it practicable shall prescribe a simplified system  of   accounts  and  reports  suitable  to the character and activities of the   telephone corporation regulated.