Each licensee shall file an annual report within 75 days of the close of the calendar year covering the preceding calendar year for each licensed location on forms provided by the department. The figures entered on these forms shall be derived from financial statements of the licensee that have been audited by an independent certified public accountant (CPA) and on which the CPA has expressed an opinion. Only one certified financial statement shall be prepared for all locations licensed under the same legal entity. The annual report shall contain such information as required by the superintendent. In addition to the above report, the superintendent may require, under oath and in the form prescribed by the superintendent, such additional regular or special reports as the superintendent may deem necessary to the proper supervision of any licensee under article 9-A of the Banking Law.