2023 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.