New York S 10090: Relates to adult care facility financial statements

Status: ADVANCED TO THIRD READING (as of 2026-05-14)

State: New York · Session: 2025-2026 · Bill: S 10090

Sponsors: Shelley Mayer

Bill Text

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S10090 Summary:

BILL NOS10090 

&nbsp

SAME ASSAME AS A10243

&nbsp

SPONSORMAYER

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §461-e, Soc Serv L

&nbsp

Requires statements to be accompanied by a review performed in accordance with a statement on standards for accounting and review services.

Go to top S10090 Actions:

BILL NOS10090 

&nbsp

04/28/2026REFERRED TO HEALTH

05/12/20261ST REPORT CAL.1102

05/13/20262ND REPORT CAL.

05/14/2026ADVANCED TO THIRD READING 

06/02/2026SUBSTITUTED BY A10243

&nbspA10243 AMEND= Paulin

&nbsp02/12/2026referred to health

&nbsp04/21/2026reported 

&nbsp04/23/2026advanced to third reading cal.377

&nbsp04/28/2026passed assembly

&nbsp04/28/2026delivered to senate

&nbsp04/28/2026REFERRED TO HEALTH

&nbsp06/02/2026SUBSTITUTED FOR S10090

&nbsp06/02/20263RD READING CAL.1102

&nbsp06/02/2026PASSED SENATE

&nbsp06/02/2026RETURNED TO ASSEMBLY

Go to topS10090 Committee&nbspVotes:

Go to topS10090 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS10090 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10090

 IN SENATE

 April 28, 2026
 ___________

 Introduced by Sen. MAYER -- read twice and ordered printed, and when
 printed to be committed to the Committee on Health

 AN ACT to amend the social services law, in relation to adult care
 facility financial statements

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The closing paragraph of paragraph (a) of subdivision 4 of
 2 section 461-e of the social services law, as amended by chapter 733 of
 3 the laws of 1994, is amended to read as follows:
 4 Such statement shall be accompanied by [an opinion] a review performed
 5 in accordance with a statement on standards for accounting and review
 6 services, signed by an independent licensed accountant that such finan-
 7 cial statement represents the financial operations and position of the
 8 facility, except such [opinion] review shall not be required for facili-
 9 ties with a capacity of nine or less. Nothing in this paragraph shall
 10 prevent the department from requiring an opinion, signed by an independ-
 11 ent licensed accountant that such financial statement represents the
 12 financial operations and position of the facility, when it determines
 13 that such opinion is required and necessary.
 14 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14657-02-6

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