New York Laws
Article 19 - Refrigerated Warehouses and Locker Plants
233 - Licensee to Render Financial Statements.

ยง 233. Licensee to render financial statements. A licensee shall from
time to time, when required by the commissioner, make and file with the
commissioner a verified statement exhibiting his or its financial
condition as of a date to be prescribed by the commissioner. Such
statements shall be received by the commissioner on a confidential basis
and shall not be open to public inspection.