New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 9 - Residential Health Care Facility Uniform Reporting
Part 453 - Mandatory Reporting Levels
Section 453.2 - Mandatory sublevels
Universal Citation: 10 NY Comp Codes Rules and Regs ยง 453.2
Current through Register Vol. 46, No. 39, September 25, 2024
In addition to the basic listing, the following additional sublevels of detail are mandated in certain areas. The circumstances under which such additional sublevels are required are outlined in subdivision (f) of this section.
(a) Financial Classification.
(1) Self-Pay.
(2) Medicare Part A.
(3) Medicare Part B.
(4) Medicaid.
(5) Other.
(b) Patient Service Category.
(1) Residential Health Care
Facility.
(2) Domiciliary Care
Facility.
(3) Adult Day Health
Care.
(4) Outpatient
Clinic.
(5) Home Health
Services.
(6) Homemaker.
(7) Meals on Wheels.
(8) Intermediate Care Facility--Mental
Retardation.
(9) Independent
Living.
(10) Specialty
Pediatric.
(11) Head
Injury.
(12) Acquired Immune
Deficiency Syndrome.
(13) Respite
Care.
(14) Long-term Ventilator
Dependent.
(c) Natural Classification of Expenses.
(1) Salaries and
Wages.
(i) Management and
Supervision.
(ii) Technicians,
Specialists, and Non-Physician Medical Practitioners.
(iii) Registered Nurses.
(iv) Licensed Practical Nurses.
(v) Aides, Orderlies and
Assistants.
(vi) Clerical and Other
Administrative Employees.
(vii)
Environment, Hotel and Food Service Employees.
(viii) Physicians.
(ix) Interns, Residents and
Fellows.
(2) Employee
Benefits.
(i) Employee Uniform
Allowance.
(ii) FICA.
(iii) State Unemployment and Federal
Unemployment Insurance.
(iv) Group
Health Insurance.
(v) Pension and
Retirement--Union.
(vi) Workers'
Compensation Insurance.
(vii)
Pension and Retirement--Nonunion.
(viii) Disability.
(ix) Other Employee Benefits.
(x) Union Health and Welfare.
(xi) Employee Meal Allowance.
(3) Fees.
(i) Administrative Fees--Long-Term
Debt.
(ii) Physicians
Fees.
(iii) Therapists and Other
(Non-Physicians).
(iv) Consulting
and Management Services.
(v) Legal
Services.
(vi) Auditing
Services.
(vii) Registered
Nurses.
(viii) Licensed Practical
Nurses.
(ix) Private Duty Nurses
Fees.
(x) Other Fees.
(4) Supplies and Materials.
(i) Disposable Linen.
(ii) Prescription Drugs.
(iii) Medicine Cabinet Drugs.
(iv) Other Medical Care Materials and
Supplies.
(v)
Dietary--Food.
(vi)
Dietary--Other.
(vii) Linen and
Bedding.
(viii) Cleaning
Supplies.
(ix) Office and
Administrative Supplies.
(x)
Employee Wearing Apparel.
(xi)
Instruments and Minor Medical Equipment.
(xii) Minor Nonmedical Equipment.
(xiii) Other Supplies and
Materials.
(5) Purchased
and Contracted Services.
(i) Repairs and
Maintenance--Purchased Services--Nonassignable.
(ii) Medical--Purchased Services.
(iii) Repairs & Maintenance--Purchased
Services--Directly Assignable.
(iv)
Management Services.
(v) Collection
Services.
(vi) Other Purchased
Services.
(vii) Contracted
Services.
(6)
Depreciation, Rentals and Leases.
(i)
Depreciation and Amortization.
(ii)
Rental or Lease--Land.
(iii) Rental
or Lease--Buildings.
(iv) Rental or
Lease--Fixed Equipment.
(v) Rental
or Lease--Movable Equipment.
(7) Other Direct Expenses.
(i) Electricity.
(ii) Gas.
(iii) Water and Sewer.
(iv) Fuel Oil #2.
(v) Fuel Oil #4.
(vi) Fuel Oil #6.
(vii) Other Utilities.
(viii) Insurance.
(ix) Interest.
(x) Licenses and Taxes (Other than Income
Taxes).
(xi) Telephone and
Telegraph.
(xii) Dues to Nursing
Home Association.
(xiii) Printing,
Duplicating, Microfilming.
(xiv)
Travel, Conferences, Workshops.
(xv) Books, Periodicals, etc.
(xvi) Other Direct Expenses.
(8) Assessments.
(i) Assessments from Municipalities or
Religious, Educational, Foundations or Other Associations.
(d) Charges by type.
(1) Routine, representing room and board
charges.
(2) Ancillary, by type.
(i) Laboratory.
(ii) Electrocardiology.
(iii) Electroencephalogy.
(iv) Radiology.
(v) Inhalation Therapy.
(vi) Podiatry.
(vii) Dental.
(viii) Psychiatric.
(ix) Physical Therapy.
(x) Occupational Therapy.
(xi) Speech and Hearing Therapy.
(xii) Pharmacy.
(xiii) Central Service Supply.
(xiv) Medical Staff Services.
(xv) Other.
(e) Fund Classification.
(1) Unrestricted Operating Fund.
(2) Unrestricted Board-Designated
Fund.
(3) Plant Replacement and
Expansion Fund.
(4) Specific
Purpose Fund.
(5) Endowment
Fund.
(6) Other.
(f) Application of preceding sublevels of detail.
(1) For Patient Service
Revenues, the following sublevels are mandated:
(i) Where a facility records patient charges
on a fee-for-service basis, such charges must be reported by type (subdivision
[d] of this section) in accordance with the functional reporting center
descriptions in Part 455 of this Article.
(ii) Where a facility records patient charges
on an all-inclusive or flat-rate basis, such charges would all be reported as
Routine Patient Service Revenue.
(iii) Regardless of a facility's charge
structure, charges must also be reported by Patient Service Category,
subdivision (b) of this section.
(2) For Deductions From Revenue, the
following sublevels are mandated:
(i)
Financial Classification, subdivision (a) of this section.
(ii) Patient Service Category, subdivision
(b) of this section.
(3)
For Expenses, the sublevel of natural classification of expense, subdivision
(c) of this section, is mandated. Such Natural Classification of Expenses is
described in detail in Part 458 of this Article.
(4) For Assets, Liability and Fund
Balances/Equity Accounts, the sublevel of Fund Classification, subdivision (e)
of this section, is mandated.
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