N.Y. Public Health Law § 2807-FF
1. The commissioner, subject to the approval of the director of the budget, shall: apply for a waiver or waivers of the broad-based and uniformity requirements related to the establishment of a New York managed care organization provider tax (the "MCO provider tax") in order to secure federal financial participation for the costs of the medical assistance program; issue regulations to implement the MCO provider tax; and, subject to approval by the centers for medicare and medicaid services, impose the MCO provider tax as an assessment upon insurers, health maintenance organizations, and managed care organizations offering the following plans or products: