N.Y. PBH Law § 2808-B

§ 2808-b. Certification of financial statements and financial\ninformation. 1. All financial statements or financial information\nrequired by law or regulation to be submitted by a nursing home or\nfacility providing health-related service shall be certified in their\nentirety by an independent certified public accountant or independent\npublic accountant. The commissioner shall by regulation establish the\nform of certification which shall ensure that the certified public\naccountant or public accountant:\n (a) has disclosed any and all material facts known to him, disclosure\nof which is necessary to make the financial statements or financial\ninformation not misleading; and\n (b) during the period of his professional engagement, at the time of\nexpressing his opinion, or during the period covered by the financial\nstatements, did not have nor was committed to acquire, any direct\nfinancial interest or material indirect financial interest in the\nownership or operation of the nursing home or facility; and\n (c) during the period of his professional engagement, at the time of\nexpressing his opinion or during the period covered by the financial\nstatements, was not connected in any way with the ownership, financing\nor operation of the nursing home or facility as a director, officer or\nemployee, or in any capacity other than as an independent certified\npublic accountant or independent public accountant; and\n (d) subsequent to such certification discloses any material fact\ndiscovered by him which existed at the time of such certification and\nwas not disclosed in the financial statements or financial information,\nthe disclosure of which is necessary to make the financial statements or\nfinancial information not misleading and discloses any material\nmisstatement in said financial statements or financial information.\n 2. Any person submitting a financial statement or financial\ninformation which he knows to be false or certifying a financial\nstatement or financial information which he knows to be false shall be\nguilty of a class E felony.\n