This series contains audited annual financial statements and opinions, prepared by independent certified public accountants (CPAs), and submitted to the Insurance Department (and later to the Department of Financial Services) by companies. Along with providing the required fiscal data (summary data on company assets, liabilities, surpluses, income, and cash flow), each report also includes the CPA's opinion on the company's financial position, conclusions derived from the audit, and evaluation of the company's accounting procedures and internal control systems.
Creator
New York (State). Insurance Division. Property Bureau