N.Y. ISC Law § 4410

§ 4410. Annual report. (a) The trustees of every employee welfare fund\nshall within five months after the close of the fiscal year used in\nmaintaining the records of such fund, annually file a report with the\nsuperintendent to be known as the annual report.\n (b) Such report shall be subscribed by the trustee of the fund, or if\nthere is more than one trustee it shall be subscribed by at least two\ntrustees, and affirmed by them as true under the penalties of perjury,\nshowing the condition and affairs of the fund during such fiscal year.\nSuch report shall be in such form and contain such matters as the\nsuperintendent requires.\n (c) Such annual report shall be kept on file with the superintendent\nand at the principal office of the trustees. The report, or such portion\nthereof as the superintendent deems appropriate, shall be made available\nby the superintendent or by the trustees, or both, for inspection by any\nemployer contributing to such fund, by any labor organization which is a\nparty to an agreement establishing such fund, or by any employee covered\nby such fund. In addition and to such extent that he deems it to be in\nthe public interest, the superintendent may require the trustees to mail\nsuch report or such portions of it to any or all of such parties.\n