1. Every general hospital operating under the provisions of this article shall file with the commissioner of health within one hundred twenty days after the end of its fiscal year a certified report showing its financial condition and all of its financial transactions, including receipts and expenditures during the fiscal year.

The report shall be in such form as shall disclose all financial transactions as the commissioner of health may determine necessary to disclose accurately and specifically the financial condition of each hospital and its expenditures for the preceding year including but not limited to:

Terms Used In N.Y. Public Health Law 2805-A

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • General hospital: means a hospital engaged in providing medical or medical and surgical services primarily to in-patients by or under the supervision of a physician on a twenty-four hour basis with provisions for admission or treatment of persons in need of emergency care and with an organized medical staff and nursing service, including facilities providing services relating to particular diseases, injuries, conditions or deformities. See N.Y. Public Health Law 2801
  • Hospital: means a facility or institution engaged principally in providing services by or under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, or, in the case of a midwifery birth center, of a midwife, for the prevention, diagnosis or treatment of human disease, pain, injury, deformity or physical condition, including, but not limited to, a general hospital, public health center, diagnostic center, treatment center, a rural emergency hospital under 42 USC 1395x(kkk), or successor provisions, dental clinic, dental dispensary, rehabilitation center other than a facility used solely for vocational rehabilitation, nursing home, tuberculosis hospital, chronic disease hospital, maternity hospital, midwifery birth center, lying-in-asylum, out-patient department, out-patient lodge, dispensary and a laboratory or central service facility serving one or more such institutions, but the term hospital shall not include an institution, sanitarium or other facility engaged principally in providing services for the prevention, diagnosis or treatment of mental disability and which is subject to the powers of visitation, examination, inspection and investigation of the department of mental hygiene except for those distinct parts of such a facility which provide hospital service. See N.Y. Public Health Law 2801
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Subpoena: A command to a witness to appear and give testimony.
(a) Its operations and accomplishments.
(b) Its receipts and disbursements, or revenues and expenses, during such fiscal year in accordance with generally accepted accounting principles by categories, clinical services and departments as set forth under the by-laws of the institution and including but not limited to salaries and other benefits, personnel expenses, operating expenses, equipment and supplies, and all other direct and indirect disbursements allocated to each department and clinical service.
(c) Assets and liabilities at the end of its fiscal year including the status of reserves, depreciation, special or other funds, and including the receipts and payments of these funds.
(d) Loans and investments, interest, rents and profits from investments of the hospital.
(e) The location of any real property owned by the hospital.
2. Every general hospital shall also submit:

(a) A report of hospital expenses incurred in providing services during the period covered by the reports required under this section for which payment was not received and is not anticipated for such periods for which pool distributions pursuant to section twenty-eight hundred seven-c or section twenty-eight hundred seven-k of this article are made related to such expenses. The report shall be completed in accordance with regulations developed by the council and approved by the commissioner which shall include definitions for bad debts and charity care. The report shall identify as bad debts or charity care the cost of services provided to emergency inpatients, non-emergency inpatients, emergency ambulatory patients, clinic patients and referred or private ambulatory patients for which the hospital did not receive and does not anticipate payment.
(b) A statement of anticipated capital related expenses as defined in subdivision eight of section twenty-eight hundred seven-c of this article for the forthcoming calendar year at least one hundred twenty days, or such shorter period as the commissioner shall determine, prior to the commencement of such year. The report shall be completed in accordance with subdivision eight of section twenty-eight hundred seven-c of this article and any regulations adopted pursuant thereto.
3. Every general hospital shall submit a monthly report of gross inpatient revenue received and within one hundred twenty days after the end of the calendar year a certified annual report of gross inpatient revenue received for hospital inpatient service provided on or after January first, nineteen hundred eighty-eight through December thirty-first, nineteen hundred ninety-nine and on and after January first, two thousand. The reports shall be in such form as may be prescribed by the commissioner to accurately disclose gross inpatient revenue received.
4. The commissioner may, to effectuate the purpose of this article, vary the nature of the report required according to the size or capacity of the hospital.

The contents of all reports submitted hereunder shall be public information and such reports shall be available for public inspection under such conditions as the commissioner shall prescribe.

The commissioner of health when he has reasonable cause to believe that the books or records do not accurately reflect the financial condition and/or financial transactions of the hospital, may examine the books and records of the hospital, subpoena witnesses and documents and make such other investigation as is necessary to enable him to determine the facts relative thereto.