N.Y. Comp. Codes R. & Regs. tit. 13 § 12.4
The financial statements of the offeror shall include audited balance sheets and related statements of income and changes in financial position for the three most recent annual fiscal periods. The audited balance sheets and related statements of income and changes in financial position shall be based on examinations made by independent public accountants in accordance with generally accepted auditing standards and prepared in accordance with generally accepted accounting principles applied on a basis consistent with previous periods and shall include opinions by said independent public accountants as to the fairness of presentation of the offeror's financial position, results of operations, and changes in financial position reflected in the financial statements. If the most recent audited financial statements are for a period ended more than 90 days prior to the date of filing, interim statements covering the period from the date of the last audited statement to a date within 90 days of the date of filing are required to be filed hereunder. Interim statements, if not audited by independent public accountants, shall be attested to by the offeror as to completeness and fairness of presentation to the best of the offeror's knowledge and belief.
N.Y. Comp. Codes R. & Regs. Tit. 13 § 12.4