N.Y. Comp. Codes R. & Regs. tit. 10, § 86-8.3 – Recordkeeping, reports and audits.

(a) General hospitals whose rates of payments are governed by this Subpart shall:
1. (1) continue to maintain financial and statistical data and records in accordance with otherwise applicable statutes and regulations, including, but not limited to, regulations as set forth in Subpart 86-1 of this Part;
2. (2) continue to submit to the department all cost reports and other information in accordance with otherwise applicable statutes and regulations, including, but not limited to, regulations as set forth in Subpart 86-1 of this Part;
3. (3) continue to have all books and records subject to audit in accordance with otherwise applicable statutes and regulations, including, but not limited to, regulations as set forth in Subpart 86-1 of this Part.
(b) Diagnostic and treatment centers and free-standing ambulatory surgery centers whose rates of payments are governed by this Subpart shall:
1. (1) continue to maintain financial and statistical data and records in accordance with otherwise applicable statutes and regulations, including, but not limited to, regulations as set forth in Subpart 86-4 of this Part;
2. (2) continue to submit to the department all cost reports and other information in accordance with otherwise applicable statutes and regulations, including, but not limited to, regulations as set forth in Subpart 86-4 of this Part;
3. (3) continue to have all books and records subject to audit in accordance with otherwise applicable statutes and regulations, including, but not limited to, regulations as set forth in Subpart 86-4 of this Part.