§ 2805-a. Disclosure of financial transactions. 1. Every general\nhospital operating under the provisions of this article shall file with\nthe commissioner of health within one hundred twenty days after the end\nof its fiscal year a certified report showing its financial condition\nand all of its financial transactions, including receipts and\nexpenditures during the fiscal year.\n The report shall be in such form as shall disclose all financial\ntransactions as the commissioner of health may determine necessary to\ndisclose accurately and specifically the financial condition of each\nhospital and its expenditures for the preceding year including but not\nlimited to:\n (a) Its operations and accomplishments.\n (b) Its receipts and disbursements, or revenues and expenses, during\nsuch fiscal year in accordance with generally accepted accounting\nprinciples by categories, clinical services and departments as set forth\nunder the by-laws of the institution and including but not limited to\nsalaries and other benefits, personnel expenses, operating expenses,\nequipment and supplies, and all other direct and indirect disbursements\nallocated to each department and clinical service.\n (c) Assets and liabilities at the end of its fiscal year including the\nstatus of reserves, depreciation, special or other funds, and including\nthe receipts and payments of these funds.\n (d) Loans and investments, interest, rents and profits from\ninvestments of the hospital.\n (e) The location of any real property owned by the hospital.\n 2. Every general hospital shall also submit:\n (a) A report of hospital expenses incurred in providing services\nduring the period covered by the reports required under this section for\nwhich payment was not received and is not anticipated for such periods\nfor which pool distributions pursuant to section twenty-eight hundred\nseven-c or section twenty-eight hundred seven-k of this article are made\nrelated to such expenses. The report shall be completed in accordance\nwith regulations developed by the council and approved by the\ncommissioner which shall include definitions for bad debts and charity\ncare. The report shall identify as bad debts or charity care the cost of\nservices provided to emergency inpatients, non-emergency inpatients,\nemergency ambulatory patients, clinic patients and referred or private\nambulatory patients for which the hospital did not receive and does not\nanticipate payment.\n (b) A statement of anticipated capital related expenses as defined in\nsubdivision eight of section twenty-eight hundred seven-c of this\narticle for the forthcoming calendar year at least one hundred twenty\ndays, or such shorter period as the commissioner shall determine, prior\nto the commencement of such year. The report shall be completed in\naccordance with subdivision eight of section twenty-eight hundred\nseven-c of this article and any regulations adopted pursuant thereto.\n 3. Every general hospital shall submit a monthly report of gross\ninpatient revenue received and within one hundred twenty days after the\nend of the calendar year a certified annual report of gross inpatient\nrevenue received for hospital inpatient service provided on or after\nJanuary first, nineteen hundred eighty-eight through December\nthirty-first, nineteen hundred ninety-nine and on and after January\nfirst, two thousand. The reports shall be in such form as may be\nprescribed by the commissioner to accurately disclose gross inpatient\nrevenue received.\n * 4. The commissioner may, to effectuate the purpose of this article,\nvary the nature of the report required according to the size or capacity\nof the hospital.\n The contents of all reports submitted hereunder shall be public\ninformation and such reports shall be available for public inspection\nunder such conditions as the commissioner shall prescribe.\n The commissioner of health when he has reasonable cause to believe\nthat the books or records do not accu
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