N.Y. Comp. Codes R. & Regs. tit. 2, § 154.12 – Reports.

(a) On or before September 30th of each year, the administrator shall provide to each sponsor a report which shall include, but not be limited to, the following information for the preceding calendar year for the sponsor:
1. (1) the total value of participant account balances as of January 1st;
2. (2) the total amount contributed to the State-administered defined contribution volunteer firefighter service award program by the sponsor;
3. (3) the total amount of administrative expenses charged against participant account balances;
4. (4) the total amount of interest, earnings and gains credited to participant account balances;
5. (5) the total amount of losses charged to participant account balances;
6. (6) the total amount of distributions;
7. (7) the total value of forfeitures; and
8. (8) the total value of participant account balances as of December 31st.
(b) On or before September 30th of each year, the administrator shall provide to each volunteer fire company or volunteer fire department, and immediately thereafter each volunteer fire company or volunteer fire department shall provide to each participant who is a member of the volunteer fire company or volunteer fire department, a confidential statement for the preceding calendar year which shall include, but shall not be limited to, the following information for the participant:
1. (1) name;
2. (2) address;
3. (3) social security number;
4. (4) date of birth;
5. (5) account balance as of January 1st;
6. (6) amount contributed by the sponsor on behalf of the participant;
7. (7) administrative expenses charged against the account balance;
8. (8) interest, earnings and gains credited to account balance;
9. (9) losses charged to account balance;
10. (10) distributions;
11. (11) account balance as of December 31st;
12. (12) total number of years of volunteer firefighter service required to obtain a nonforfeitable right to a service award;
13. (13) total number of years of volunteer firefighter service credited to the participant;
14. (14) entitlement age; and
15. (15) designated beneficiaries.
(c) Within 30 days of the conversion of a locally-administered defined contribution volunteer firefighter service award program into a State-administered defined contribution volunteer firefighter service award program, the administrator shall provide to each participant a statement of the participant's account balance as of the date on which the State administration commenced.