(a) Any abuse or maltreatment of a child is prohibited. A small day care center must prohibit and may not tolerate or in any manner condone an act of abuse or maltreatment by a caregiver, employee, volunteer or any other person. An abused child or maltreated child means a child defined as an abused child or maltreated child pursuant to section 412 of the Social Services Law.

(b) In accordance with the provisions of sections 413 and 415 of the Social Services Law, caregivers must immediately report any suspected incidents of child abuse or maltreatment concerning a child receiving child care to the Statewide Central Register of Child Abuse and Maltreatment or cause such a report to be made when the caregiver has reasonable cause to suspect that a child coming before them in their capacity as caregiver in a small day care center is an abused or maltreated child. Such report must be followed by a written report within 48 hours, in the form and manner prescribed by the office, to the child protective service of the social services district in the county in which the child resides.

(c) The provider or registrant of the small child day care center is responsible for implementing procedures which ensure the safety and protection of any child named in a report of child abuse or maltreatment involving a situation which occurs while the child is in attendance at the center. Immediately after making or causing to be made a report pursuant to subdivision (b) of this section, the provider or registrant of the center must take such appropriate action as is necessary to ensure the health and safety of the children involved in the report and, as necessary, of any other children in the care of the center. The provider or registrant must also take all reasonable steps to preserve any potential evidence of abuse or maltreatment. Insofar as possible, any action taken under this subdivision must cause as little disruption as possible to the daily routine of the children in the center.