N.Y. Comp. Codes R. & Regs. tit. 10, § 901.11 – Audits.

(a) Each life care community applicant, each operator engaged in the execution of life care contracts or engaged in the performance of obligations under such contracts shall be subject, at any time, but at least every three years, to a scheduled examination by the Commissioner of Health, the Superintendent of Insurance and the Commissioner of Social Services, if applicable, or their designees. Such examination may consist of:
1. (1) a visit to the community; and
2. (2) an evaluation of all fiscal and statistical records and reports. All underlying books, records and documentation which formed the basis for the annual report filed with the commissioner shall be kept and maintained by the community for a period of time not less than six years from the date of filing or the date upon which the report was to be filed, whichever is later. Any operator being examined shall, upon request, give reasonable and timely access to all of its records.
(b) A final written report by each commissioner and the superintendent must be filed with the Commissioner of Health within 30 days of finalizing the examination report. Upon filing with the commissioner the reports shall constitute a public record.
(c) Any duly authorized officer, employee or agent of the Department of Health, Department of Insurance, or Department of Social Services, if applicable, shall upon presentation of proper identification, be granted access to the community's records subject to the agency's respective regulatory authority, with or without advance notice, to secure compliance with, or to prevent violation of any of the provisions of article 46 of the Public Health Law.
(d) Reports of the result of the examination and inspections shall be made available indefinitely in the community's facilities for public inspection, provided any records, reports or documents which by State or Federal law or regulation are deemed confidential may not be distributed or made available unless or until such confidential status has expired.