S10090 • 2025

Relates to adult care facility financial statements

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Shelley Mayer
Last action: 2026-06-02
Official status: Senate Floor Calendar
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Relates to adult care facility financial statements

Relates to adult care facility financial statements Requires statements to be accompanied by a review performed in accordance with a statement on standards for accounting and review services.

What This Bill Does

Relates to adult care facility financial statements Requires statements to be accompanied by a review performed in accordance with a statement on standards for accounting and review services.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-06-02 Senate
SUBSTITUTED BY A10243
2026-05-14 Senate
ADVANCED TO THIRD READING
2026-05-13 Senate
2ND REPORT CAL.
2026-05-12 Senate
1ST REPORT CAL.1102
2026-04-28 Senate
REFERRED TO HEALTH

Official Summary Text

Relates to adult care facility financial statements
Requires statements to be accompanied by a review performed in accordance with a statement on standards for accounting and review services.

Current Bill Text

Read the full stored bill text

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          10090

                                    I N  S E N A T E

                                     April 28, 2026
                                       ___________

        Introduced  by  Sen.  MAYER  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Health

        AN ACT to amend the social services  law,  in  relation  to  adult  care
          facility financial statements

          THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. The closing paragraph of paragraph (a) of subdivision 4  of
     2  section  461-e  of the social services law, as amended by chapter 733 of
     3  the laws of 1994, is amended to read as follows:
     4    Such statement shall be accompanied by [an opinion] A REVIEW PERFORMED
     5  IN ACCORDANCE WITH A STATEMENT ON STANDARDS FOR  ACCOUNTING  AND  REVIEW
     6  SERVICES,  signed by an independent licensed accountant that such finan-
     7  cial statement represents the financial operations and position  of  the
     8  facility, except such [opinion] REVIEW shall not be required for facili-
     9  ties  with  a capacity of nine or less.  NOTHING IN THIS PARAGRAPH SHALL
    10  PREVENT THE DEPARTMENT FROM REQUIRING AN OPINION, SIGNED BY AN INDEPEND-
    11  ENT LICENSED ACCOUNTANT THAT SUCH  FINANCIAL  STATEMENT  REPRESENTS  THE
    12  FINANCIAL  OPERATIONS  AND  POSITION OF THE FACILITY, WHEN IT DETERMINES
    13  THAT SUCH OPINION  IS REQUIRED AND NECESSARY.
    14    § 2. This act shall take effect immediately.





         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14657-02-6