N.Y. Comp. Codes R. & Regs. tit. 21 § 5204.6
Eligible wireless 911 service costs may be paid or reimbursed for the eligible items set forth in subdivision (a) of this section to the extent such items relate to the provision of enhanced wireless service. For purposes of this section, eligible wireles 911 service costs shall means the actual costs incurred by the governmental entity seeking payment or reimbursement which are related to the acquisition, design, installation, customization and delivery of eligible items, including shipping and handling fees, site-surveying and engineering costs, construction and renovation costs incidental to the installation of eligible items, and non-recurring costs incurred for the modification or customization of eligible items to enable such eligible items to be operational for their intended purpose and to ensure functionality and compatibility with the software and equipment of and services provided by wireless telephone service suppliers; provided, however, that any such costs for consultant services for software improvements and training of those personnel of the local governmental entity primarily responsible for the instruction of local government employees in the proper use of eligible items of equipment or software are an integral part of a hardware/software procurement package and are incurred not later than one year after the later of the date of eligible items to which such costs relate is delivered or accepted.
N.Y. Comp. Codes R. & Regs. Tit. 21 § 5204.6