New York Laws
Article 7-A - Community Senior Citizens Centers and Services Companies
362 - Voluntary Dissolution.

ยง 362. Voluntary dissolution. At any time after the expiration of ten
years after the occupancy date, a company may be voluntarily dissolved,
with the consent of the commissioner, upon repayment in full of all
obligations under the mortgage and payment of all obligations of the
company, as approved by the commissioner.