N.Y. Public Health Law Section 2805-A
Disclosure of financial transactions

1.

Every general hospital operating under the provisions of this article shall file with the commissioner of health within one hundred twenty days after the end of its fiscal year a certified report showing its financial condition and all of its financial transactions, including receipts and expenditures during the fiscal year. The report shall be in such form as shall disclose all financial transactions as the commissioner of health may determine necessary to disclose accurately and specifically the financial condition of each hospital and its expenditures for the preceding year including but not limited to:

(a)

Its operations and accomplishments.

(b)

Its receipts and disbursements, or revenues and expenses, during such fiscal year in accordance with generally accepted accounting principles by categories, clinical services and departments as set forth under the by-laws of the institution and including but not limited to salaries and other benefits, personnel expenses, operating expenses, equipment and supplies, and all other direct and indirect disbursements allocated to each department and clinical service.

(c)

Assets and liabilities at the end of its fiscal year including the status of reserves, depreciation, special or other funds, and including the receipts and payments of these funds.

(d)

Loans and investments, interest, rents and profits from investments of the hospital.

(e)

The location of any real property owned by the hospital.

2.

Every general hospital shall also submit:

(a)

A report of hospital expenses incurred in providing services during the period covered by the reports required under this section for which payment was not received and is not anticipated for such periods for which pool distributions pursuant to section twenty-eight hundred seven-c or section twenty-eight hundred seven-k of this article are made related to such expenses. The report shall be completed in accordance with regulations developed by the council and approved by the commissioner which shall include definitions for bad debts and charity care. The report shall identify as bad debts or charity care the cost of services provided to emergency inpatients, non-emergency inpatients, emergency ambulatory patients, clinic patients and referred or private ambulatory patients for which the hospital did not receive and does not anticipate payment.

(b)

A statement of anticipated capital related expenses as defined in subdivision eight of § 2807-C (General hospital inpatient reimbursement for annual rate periods beginning on or after January first, nineteen hundred eighty-eight)section twenty-eight hundred seven-c of this article for the forthcoming calendar year at least one hundred twenty days, or such shorter period as the commissioner shall determine, prior to the commencement of such year. The report shall be completed in accordance with subdivision eight of § 2807-C (General hospital inpatient reimbursement for annual rate periods beginning on or after January first, nineteen hundred eighty-eight)section twenty-eight hundred seven-c of this article and any regulations adopted pursuant thereto.

3.

Every general hospital shall submit a monthly report of gross inpatient revenue received and within one hundred twenty days after the end of the calendar year a certified annual report of gross inpatient revenue received for hospital inpatient service provided on or after January first, nineteen hundred eighty-eight through December thirty-first, nineteen hundred ninety-nine and on and after January first, two thousand. The reports shall be in such form as may be prescribed by the commissioner to accurately disclose gross inpatient revenue received. * 4. The commissioner may, to effectuate the purpose of this article, vary the nature of the report required according to the size or capacity of the hospital. The contents of all reports submitted hereunder shall be public information and such reports shall be available for public inspection under such conditions as the commissioner shall prescribe. The commissioner of health when he has reasonable cause to believe that the books or records do not accurately reflect the financial condition and/or financial transactions of the hospital, may examine the books and records of the hospital, subpoena witnesses and documents and make such other investigation as is necessary to enable him to determine the facts relative thereto. * NB Effective until October 1, 2025 * 4.

(a)

Every general hospital operating under the provisions of this article that is required to file an IRS Form 990 in accordance with federal regulations shall file with the commissioner, by July first of each calendar year, a completed copy of the most recent IRS Form 990 as submitted to the IRS, and the information the general hospital used to complete the IRS Form 990 in a manner prescribed by the department, showing how the hospital spent community benefit expenses, which shall include but not be limited to, information to identify the specific community benefit expenses supporting the hospital’s local community. General hospitals operating under the provisions of this article that are not required to file an IRS Form 990 shall be required to submit information, in a manner prescribed by the department, showing how the hospital spent community benefit expenses in the same manner.

(b)

The department shall compile the information reported in a report issued and posted on the department’s website by October first, two thousand twenty-six, and on an annual basis thereafter, and delivered to the governor, the speaker of the assembly, the temporary president of the senate, the chair of the assembly health committee, the chair of the senate health committee, the chair of the senate finance committee, the chair of the assembly ways and means committee, and the minority leaders of the assembly and the senate. The report shall include, at a minimum, information on:

(i)

Total community benefit expenses in the state reported by each general hospital;

(ii)

How such community benefit expenses were distributed in the aggregate across the following categories: (1) Financial assistance at cost, which shall include any free or discounted services for those who cannot afford to pay and meet the hospital’s financial assistance criteria; (2) Unreimbursed costs from Medicaid; (3) Unreimbursed costs from the children’s health insurance program or other means-tested government programs; (4) Community health improvement services and community benefit operations, which shall include costs associated with planning or operating community benefit programs, but shall not include activities or programs if they are provided primarily for marketing purposes or if they are more beneficial to the hospital than to the community; (5) Health professions education programs that result in a degree or certificate or training necessary for residents or interns to be certified; (6) Subsidized health services, which shall include services with a negative margin, services that meet an identifiable community need and services that if no longer offered would be unavailable or fall to the responsibility of another nonprofit or government agency; (7) Research that produces generalizable knowledge and is funded by tax-exempt sources; and (8) Cash and in-kind contributions for community benefit, for which in-kind donations may include the indirect cost of space donated to community groups and the direct cost of donated food or supplies;

(iii)

Details on negative-margin services that were reported by hospitals as part of community benefit expenses; and

(iv)

Details on community benefit programs reported by hospitals as part of community benefit expenses. * NB Effective October 1, 2025 * 5. The commissioner may, to effectuate the purpose of this article, vary the nature of the report required according to the size or capacity of the hospital. The contents of all reports submitted hereunder shall be public information and such reports shall be available for public inspection under such conditions as the commissioner shall prescribe. The commissioner of health when he has reasonable cause to believe that the books or records do not accurately reflect the financial condition and/or financial transactions of the hospital, may examine the books and records of the hospital, subpoena witnesses and documents and make such other investigation as is necessary to enable him to determine the facts relative thereto. * NB Effective October 1, 2025

Source: Section 2805-A — Disclosure of financial transactions, https://www.­nysenate.­gov/legislation/laws/PBH/2805-A (updated May 16, 2025; accessed Jun. 21, 2025).

2800
Declaration of policy and statement of purpose 2801
Definitions 2801–A
Establishment or incorporation of hospitals 2801–B
Improper practices in hospital staff appointments and extension of professional privileges prohibited 2801–C
Injunctions 2801–D
Private actions by patients of residential health care facilities 2801–E
Voluntary residential health care facility rightsizing demonstration program 2801–F
Residential health care facility quality incentive payment program 2801–G
Community forum on hospital closure 2801–H
Personal caregiving and compassionate caregiving visitors to nursing home residents during declared local or state health emergencies 2802
Approval of construction 2802–A
Transitional care unit demonstration program 2802–B
Health equity impact assessments 2803
Commissioner and council 2803–A
Authority to contract 2803–AA
Sickle cell disease information distribution 2803–AA*2
Nursing home infection control competency audit 2803–B
Uniform reports and accounting systems for hospital costs 2803–C
Rights of patients in certain medical facilities 2803–C–1
Rights of patients in certain medical facilities 2803–C–2
Lesbian, gay, bisexual and transgender, and people living with HIV long-term care facility residents’ bill of rights 2803–D
Reporting abuses of persons receiving care or services in residential health care facilities 2803–E
Residential health care facilities 2803–E*2
Reporting incidents of possible professional misconduct 2803–F
Respite projects 2803–G
Board of visitors in county owned residential health care facility 2803–H
Health related facility 2803–I
General hospital inpatient discharge review program 2803–J
Information for maternity patients 2803–J*2
Nursing home nurse aide registry 2803–K
In-patient nasogastric feeding procedures 2803–L
Community service plans 2803–M
Discharge of hospital patients to adult homes 2803–N
Hospital care for maternity patients 2803–O
Hospital care for mastectomy, lumpectomy, and lymph node dissection patients 2803–O–1
Required protocols for fetal demise 2803–P
Disclosure of information concerning family violence 2803–Q
Family councils in residential health care facilities 2803–R
Dissemination of information about the abandoned infant protection act 2803–S
Access to product recall information 2803–T
Preadmission information 2803–U
Hospital substance use disorder policies and procedures 2803–V
Lymphedema information distribution 2803–V*2
Standing orders for newborn care in a hospital 2803–W
Independent quality monitors for residential health care facilities 2803–W*2
Disclosure of information concerning pregnancy complications 2803–X
Requirements related to nursing homes and related assets and operations 2803–Y
Provision of residency agreement 2803–Z
Transfer, discharge and voluntary discharge requirements for residential health care facilities 2803–Z*2
Antimicrobial resistance prevention and education 2804
Units for hospital and health-related affairs 2804–A
State task force on clinical practice guidelines and medical technology assessment 2805
Approval of hospitals 2805–A
Disclosure of financial transactions 2805–B
Admission of patients and emergency treatment of nonadmitted patients 2805–C
Every private proprietary nursing home having a capacity of eighty patients or more may have a licensed medical doctor in attendance, upo... 2805–D
Limitation of medical, dental or podiatric malpractice action based on lack of informed consent 2805–E
Reports of residential health care facilities 2805–F
Money deposited or advanced for admittance to nursing homes 2805–G
Maintenance of records 2805–H
Immunizations 2805–I
Treatment of sexual offense victims and maintenance of evidence in a sexual offense 2805–J
Medical, dental and podiatric malpractice prevention program 2805–K
Investigations prior to granting or renewing privileges 2805–L
Adverse event reporting 2805–M
Confidentiality 2805–N
Child abuse prevention 2805–O
Identification of veterans and their spouses by nursing homes, residential health care facilities, and adult care facilities 2805–P
Emergency treatment of rape survivors 2805–Q
Hospital visitation by domestic partner 2805–R
Patients unable to verbally communicate 2805–S
Circulating nurse required 2805–T
Clinical staffing committees and disclosure of nursing quality indicators 2805–U
Credentialing and privileging of health care practitioners providing telemedicine services 2805–V
Observation services 2805–W
Patient notice of observation services 2805–X
Hospital-home care-physician collaboration program 2805–Y
Identification and assessment of human trafficking victims 2805–Z
Hospital domestic violence policies and procedures 2806
Hospital operating certificates 2806–A
Temporary operator 2806–B
Residential health care facilities 2807
Hospital reimbursement provisions 2807–A
General hospital nineteen hundred eighty-six and nineteen hundred eighty-seven inpatient rates and charges 2807–AA
Nurse loan repayment program 2807–B
Outstanding payments and reports due under subdivision eighteen of section twenty-eight hundred seven-c, sections twenty-eight hundred se... 2807–C
General hospital inpatient reimbursement for annual rate periods beginning on or after January first, nineteen hundred eighty-eight 2807–D
Hospital assessments 2807–D–1
Hospital quality contributions 2807–DD
Temporary nursing home stability contributions 2807–E
Uniform bills 2807–F
Health maintenance organization payment factor 2807–FF
New York managed care organization provider tax 2807–I
Service and quality improvement grants 2807–J
Patient services payments 2807–K
General hospital indigent care pool 2807–L
Health care initiatives pool distributions 2807–M
Distribution of the professional education pools 2807–N
Palliative care education and training 2807–O
Early intervention services pool 2807–P
Comprehensive diagnostic and treatment centers indigent care program 2807–R
Funding for expansion of cancer services 2807–S
Professional education pool funding 2807–T
Assessments on covered lives 2807–U
Transfers for tax credits 2807–V
Tobacco control and insurance initiatives pool distributions 2807–W
High need indigent care adjustment pool 2807–X
Grants for long term care demonstration projects 2807–Y
Pool administration 2807–Z
Review of eligible federally qualified health center capital projects 2808
Residential health care facilities 2808–A
Liability of certain persons 2808–B
Certification of financial statements and financial information 2808–C
Reimbursement of general hospital inpatient services 2808–D
Nursing home quality improvement demonstration program 2808–E
Residential health care for children with medical fragility in transition to young adults and young adults with medical fragility demonst... 2808–E*2
Nursing home ratings 2808–F
Advanced residential health care for aging adults medical fragility demonstration program 2809
Residential health care facilities 2810
Residential health care facilities 2811
Discounts and splitting fees with medical referral services 2812
Construction 2813
Separability 2814
Health networks, global budgeting, and health care demonstrations 2815
Health facility restructuring program 2815–A
Community health care revolving capital fund 2816
Statewide planning and research cooperative system 2816–A
Cardiac services information 2817
Community health centers capital program 2818
Health care efficiency and affordability law of New Yorkers (HEAL NY) capital grant program 2819
Hospital acquired infection reporting 2820
Home based primary care for the elderly demonstration project 2821
State electronic health records (EHR) loan program 2822
Residential care off-site facility demonstration project 2823
Supportive housing development program 2824
Central service technicians 2824*2
Surgical technology and surgical technologists 2825
Capital restructuring financing program 2825–A
Health care facility transformation program: Kings county project 2825–B
Oneida county health care facility transformation program: Oneida county project 2825–C
Essential health care provider support program 2825–D
Health care facility transformation program: statewide 2825–E
Health care facility transformation program: statewide II 2825–F
Health care facility transformation program: statewide III 2825–G
Health care facility transformation program: statewide IV 2825–H
Health care facility transformation program: statewide V 2825–I
Healthcare safety net transformation program 2826
Temporary adjustment to reimbursement rates 2827
Plant-based food options 2828
Residential health care facilities 2828*2
Essential support persons allowed for individuals with disabilities during a state of emergency 2829
Nursing homes 2830
Surgical smoke evacuation 2830*2
Regulation of the billing of facility fees 2831
Medically fragile young adults
Green check means up to date. Up to date

Verified:
Jun. 21, 2025

Last modified:
May 16, 2025

§ 2805-A. Disclosure of financial transactions's source at nysenate​.gov

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