Costs must be allocated or distributed among activities as instructed by the department. Costs are reimbursable only within the requirements for particular programs or activities. Portions of costs not reimbursable within the requirements of an activity to which they have been classified are not subject to reimbursement in any other classification except when specifically permitted by the department.
N.Y. Comp. Codes R. & Regs. Tit. 18 § 609.4