Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTHChapter II - Administrative Rules and RegulationsSubchapter L - Hospitals and Related FacilitiesPart 86 - Reporting and Rate Certifications for Facilities
Subpart 86-10 - Rates for Non-state Providers of Residential Habilitation in Community Residences, Including Individualized Residential, Including Individualizad Residential Alternatives (iras) and for Non-state Providers of Day Habilitation
Section 86-10.4 - Reporting requirements

N.Y. Comp. Codes R. & Regs. Tit. 10 §§ 86-10.4

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Current through Register Vol. 46, No. 51, December 18, 2024
Section 86-10.4 - Reporting requirements
(a) Providers shall report costs and maintain financial and statistical records in accordance with 14 NYCRR Subpart 635-4.
(b)Generally accepted accounting principles (GAAP).

The completion of the financial and statistical report forms shall be in accordance with generally accepted accounting principles as applied to the provider unless the reporting instructions authorized specific variation in such principles. The State shall identify provider cost and providers shall submit cost data in accordance with generally accepted accounting principles (GAAP).

N.Y. Comp. Codes R. & Regs. Tit. 10 §§ 86-10.4

Adopted, New York State Register June 25, 2014/Volume XXXVI, Issue 25, eff. 6/25/2014
Amended New York State Register April 22, 2015/Volume XXXVII, Issue 16, eff. 4/22/2015