New York Codes, Rules and Regulations › Title 18 - DEPARTMENT OF SOCIAL SERVICES › Chapter II - Regulations of the Department of Social Services › Subchapter C - Social Services › Article 2 - Family and Children's Services › Part 427 - STANDARDS OF PAYMENT FOR FOSTER CARE OF CHILDREN › Section 427.3 - Allowable items of expenditure

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
			 Payments for only the following items are allowable expenditures for the
			 purpose of this Part and State reimbursement for local expenditures:
Salaries
Administrative
Social services
Child care
Medical--clinical
Child support
Maintenance
Fringe benefits and payroll taxes
Social Security
Insurance--Life/Health
Pension and Retirement
Workers' Compensation/Unemployment/NYS Disability
Postage
Dues, licenses, permits
Office supplies
Subscriptions--publications
Fringe benefits and payroll taxes
Workers' Compensation
Transportation and workers expense
Allowances--children
Allowances--parents
Activities--children
Tuition--children
Related school expense
Outside camp fees
Religious stipends
Purchase of services
Purchase of health services
Food
Clothing
Bedding--linen--uniforms
Supplies and equipment
Supplies and equipment--medical
Rent
Rent--furnishing and equipment
Rent--vehicles
Utilities
Repairs and maintenance--plant
Repairs and maintenance--equipment
Repairs and maintenance--vehicles
Telephone and telegraph
Conference expense
Administrative expense
Staff development
Research activities
Publicity
Audit, legal and advisory fees
Insurance
Interest
Taxes
Use charges/Property
Plant
Equipment--Vehicles
Office
Other
Boarding home payments--normal
Boarding home payments--special
Boarding home payments--exceptional
Boarding home payments--emergency
Clothing payments--initial regular
Special payments (boarding homes)
Charges from parent organizations
(b) For purposes of allowability in the
			 maximum State aid rate-setting process, the following additional limitations
			 shall apply to the following stated item of expenditures:
(1) Rental costs (including sale and
			 leaseback of facilities).
(i) Related party
			 transactions.
(a) Actual costs for rentals of
			 land, building and equipment and other personal property owned or controlled by
			 organizations or persons affiliated with an authorized agency, or owned or
			 controlled by members, directors, trustees, officers or other key personnel of
			 such authorized agency or their families either directly or through
			 corporations, trusts or other similar arrangements in which they hold more than
			 10 percent interest in such land, building and equipment or an interest valued
			 at $1,000 or more, whichever is less, are allowable only to the extent that
			 such rentals do not exceed the amount the authorized agency would have received
			 had legal title to the rented items or facilities been vested in it.
(b) Actual charges in the nature of rent
			 between or among authorized agencies or organizations under common control are
			 allowable to the extent such charges do not exceed the normal costs of
			 ownership, such as depreciation, taxes, insurance and maintenance; provided
			 that no part of such costs shall duplicate any other allowed costs.