N.Y. Comp. Codes R. & Regs. tit. 10, § 86-4.4 – Certification of reports.

(a) All financial and statistical reports shall be certified by an independent licensed public accountant or an independent certified public accountant on forms prescribed and provided by the department. A copy of the audited financial statements shall accompany the financial and statistical reports. Where the required financial and statistical report data are incorporated into the audited financial statements of a larger entity, the independent licensed public accountant or the independent certified public accountant shall provide the information necessary to reconcile the cost report presentation to the financial statements in detail. An accountant shall not be independent if:
1. (1) any family relationship, including a relationship by marriage, exists between any accountant, member or employee of the accounting firm and the owner, operator or administrator of the facility;
2. (2) any business relationship other than one related to accounting services exists between any accountant, member or employee of the accounting firm and the owner, operator or administrator of the facility;
3. (3) any accountant, member or employee of the accounting firm is responsible for the books and records of the facility; or
4. (4) any accountant, member or employee of the accounting firm is a member of the board of directors, officer or employee of the facility.
(b) The requirements of subdivision (a) of this section shall not apply to facilities operated by units of government of the State of New York whose total operating costs are less than $100,000.
(c) All financial and statistical reports shall be certified by the operator of a proprietary facility, an officer of a voluntary facility or the public official responsible for the operation of a public facility, on forms prescribed and provided by the department.