Vote: Floor vote
NY SenateJun 2, 2026Result: passedSenate vote on A10243, the matching Assembly bill.
(55) (6) (0) (2)
Senate bill · S10090 (2025-26)
Relates to adult care facility financial statements
PassedLatest action Jun 2, 2026
New York State Senate
Same as A10243, the matching bill in the Assembly.
Passed as A10243, the matching Assembly bill.
Summary
Requires statements to be accompanied by a review performed in accordance with a statement on standards for accounting and review services.
Summary from NY Open Legislation. How we handle summaries
Amends the Social Services Law.
From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 23, 2026. About our data
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Purpose, from the sponsor's memo
Section 1 amends the closing paragraph of paragraph (a) of subdivision 4 of section 461-e of the social services law to allow ACFs to obtain a CPA review, instead of an opinion, of financial statements required to be filed with the Department of Health ("DOH"). DOH would still be able to require an opinion if it determines that it is required and neces- sary. Section 2 sets forth the effective date.
Filed with the bill. Read it on nysenate.gov (opens in a new tab)
Where it stands
Passed the legislature and is awaiting a signature.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Health · New York State Assembly
Also referred to Health · New York State Senate.
The sponsor's argument
Why Shelley Mayer says this is needed
ACFs" are required by statute to file an annual financial statement with DOH that must be accompanied by an opinion from a CPA. Until 2019, DOH was accepting CPA reviews of a facility's financial report without requiring a full audit. In 2019, DOH modified and stream- lined the ACF Financial Report form in consultation with stakeholders. However, and in parallel, DOE also changed the CPA certification form without input from ACFs. As a result of the changes made to the. CPA certification form, account- ants started requiring facilities to commission a full financial audit in order to sign off on the report, resulting in substantial, added costs for ACFs - the price of an audit is typically $10,000-$15,000 per facility, This legislation would allow facilities to seek a CPA review instead of an opinion, consistent with DOH's previous practice, removing the need for a CPA full audit. DOH would still be able to require an opinion if necessary to determine the accuracy of the annual financial statement, or for other reasons, if appropriate. This would ease a significant burden on providers already facing inflation and staffing shortages.
This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.
Recorded votes
Vote: Committee vote · Health
Senate HealthMay 12, 2026Result: passed
(14) (0) (0) (1)
Full history
- Jun 2, 2026
3RD Reading CAL.1102
3RD READING CAL.1102
NY Senate
- Jun 2, 2026
Passed a chamber
PASSED SENATE
NY Senate
- Jun 2, 2026
Substituted
SUBSTITUTED FOR S10090
NY Senate
- May 14, 2026
Advanced to Third Reading
ADVANCED TO THIRD READING
NY Senate
- May 13, 2026
2ND Report CAL.
2ND REPORT CAL.
NY Senate
Show full history (7 earlier events)Show less history
- May 12, 2026
1ST Report CAL.1102
1ST REPORT CAL.1102
NY Senate
- Apr 28, 2026
Sent to the executive
DELIVERED TO SENATE
NY Assembly
- Apr 28, 2026
Passed a chamber
PASSED ASSEMBLY
NY Assembly
- Apr 28, 2026
Referred to committee
REFERRED TO HEALTH
NY Senate
- Apr 23, 2026
Advanced to Third Reading CAL.377
ADVANCED TO THIRD READING CAL.377
NY Assembly
- Apr 21, 2026
Reported out of committee
REPORTED
NY Assembly
- Feb 12, 2026
Referred to committee
REFERRED TO HEALTH
NY Assembly