New York Laws
Article 15 - Holding Companies
1503 - Registration.

(b) A holding company that directly or indirectly controls an insurer
shall adopt a formal enterprise risk management function and shall file
an enterprise risk report with the superintendent by April thirtieth of
each year. The report shall, to the best of the holding company's
knowledge and belief, identify the material risks within the holding
company system that could pose enterprise risk to the insurer.