DOH Activates ACF Financial Report

(Dec. 9, 2025) The Department of Health (DOH) has activated the 2024 Adult Care Facility (ACF) Annual Financial Report on the Health Commerce System (HCS). The report must be submitted by all ACFs (including assisted living) whose current operator was in operation for six months or more during calendar year 2024.

The Dear Administrator Letter (DAL) outlines that the ACF Annual Financial Report Certificate of Operation must be completed by all ACFs using form DOH-5780 available online. In addition, the Report of Independent Certified Public Accountants (CPAs) must be completed by all ACFs with 26 beds or more.

The deadline for submission of the report and the relevant certifications is:

For ACFs using a calendar year (Jan. 1^st – Dec. 31^st) as their fiscal year, the due date is May 31, 2026.
ACFs using a fiscal year period that differs from a calendar year are required to file their report by the 15^th day of the sixth calendar month following the close of their fiscal year. If this falls before May 31, 2026, then the due date is May 31, 2026.

See the DAL for information regarding how to access the report and aforementioned certifications. Note that only individuals assigned the facility’s roles as Financial Data Reporter or Financial Submitter may enter financial data for this report, and only the Financial Submitter can submit the data. Additionally, those affiliated with more than one ACF must select the appropriate ACF from the Agency drop-down list.

Questions can be directed to DOH via email at acffinrpt@health.ny.gov.

DOH provides the additional Enclosures:

Contact: Diane Darbyshire, ddarbyshire@leadingageny.org, 518-867-8828