§ 461-e. Records and reports. 1. Every adult care facility shall\nmaintain, as public information available for public inspection under\nsuch conditions as the department shall prescribe, records containing\ncopies of the most recent inspection report pertaining to the facility\nthat has been issued by the department or social services district or to\nthe facility.\n 2. Pursuant to the provisions of article six of the public officers\nlaw, the department shall make available for public inspection copies of\nall inspection reports of adult care facilities issued by the\ndepartment.\n 3. Every adult care facility shall:\n (a) Post in a prominent position in the facility so as to be\naccessible to all residents and to the general public, a summary of the\nmost recent inspection of such facility performed by the department or a\nsocial services district.\n (b) Provide to any resident and each applicant for admission an\nopportunity to review the most recent inspection report pertaining to\nand issued by the department or social services district to such\nfacility.\n 4. (a) Each adult home and residence for adults except those operated\nby a social services district shall file an annual financial statement\nwith the department on or before the fifteenth day of the sixth calendar\nmonth after the close of the facility's fiscal year for which such\nreport is due, upon forms prescribed by the department and in compliance\nwith the regulations of the department. Such statement shall clearly set\nforth all financial information pertaining to the operation of such\nfacility in accordance with generally accepted accounting principles,\nincluding but not limited to the following:\n (i) revenues and expenses by categories during such fiscal year.\n (ii) a balance sheet of the facility as of the end of such fiscal\nyear, setting forth assets and liabilities at such date, including all\ncapital, surplus, reserve, depreciation and similar accounts.\n (iii) a statement of operations of the facility for such fiscal year,\nsetting forth all revenues, expenses, taxes, extraordinary items and\nother credits or charges.\n (iv) the name and address of each of the following persons:\n (1) the operator of the facility;\n (2) any person who, directly or indirectly, beneficially owns any\ninterest in the land on which the facility is located;\n (3) any person who, directly or indirectly, beneficially owns any\ninterest in the building in which the facility is located;\n (4) any person who, directly or indirectly, beneficially owns any\ninterest in any mortgage, note, deed of trust or other obligation\nsecured in whole or in part by the land on which or building in which\nthe facility is located; and\n (5) any person who, directly or indirectly, has any interest as lessor\nor lessee in any lease or sub-lease of the land on which or the building\nin which the facility is located.\n (v) if the facility or any person named in response to subparagraph\n(iv) of this paragraph is a partnership, then the name and home address\nof each partner.\n (vi) if the facility or any person named in response to subparagraph\n(iv) of this paragraph is a corporation, other than a corporation whose\nshares are traded on a national securities exchange or are regularly\nquoted in an over-the-counter market or which is a commercial bank,\nsavings bank or savings and loan association, then the name and address\nof each officer, director, and each principal stockholder and\ncontrolling person of such corporation.\n (vii) if any corporation named in response to subparagraph (iv) of\nthis paragraph is a corporation whose shares are traded on a national\nsecurities exchange or are regularly quoted in an over-the-counter\nmarket or which is a commercial bank, savings bank or savings and loan\nassociation, then the name and address of the principal executive\nofficers and each director and, if known, each principal stockholder of\nsuch corporation.\n (viii) if the fac
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