New York Codes, Rules and Regulations
Title 14 - DEPARTMENT OF MENTAL HYGIENE
Chapter XIV - Office for People With Developmental Disabilities
Part 635 - General Quality Control and Administrative Requirements Applicable to Programs, services or Facilities Funded or Certified by the Office for People With Developmental Disabilities
Subpart 635-4 - Financial Reporting and Audit Requirements
Section 635-4.3 - Requirements for filing financial and statistical data

Universal Citation: 14 NY Comp Codes Rules and Regs § 635-4.3

Current through Register Vol. 47, No. 12, March 26, 2025

(a) Each provider shall complete the financial reports in accordance with generally accepted accounting principles, unless OPWDD specifies other principles.

(b) Budget reports submitted in accordance with this Subpart shall be certified for their fair representation of anticipated expenditures by the provider's chief executive officer.

(c) Cost reports prepared for providers shall be certified for compliance with this section by:

(1) the chief executive officer of the provider; and

(2) a public accountant who is:
(i) licensed or certified;

(ii) registered with the New York State Education Department;

(iii) not on the staff of the provider;

(iv) has no financial interest in the provider; and

(v) is not a related party of the provider.

(d) Cost reports shall include a statement of the findings and opinion of the public accountant.

(e) Incremental cost data shall also be certified by the chief executive officer of the provider for compliance with this section.

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