There are four (4) types of final CFR
submissions: Full CFRs, Article 28 Abbreviated CFRs, Abbreviated
CFRs and Mini-Abbreviated CFRs. The type of CFR a service provider
must complete depends on the type of program(s) operated by the
service provider and the amount and type of funding received from
the CFR state agencies. Please review the document submission
matrices on pages 2.3 through 2.9 to determine the type of CFR
submission required.
Note: When a service provider is funded/certified by more than one
CFR State Agency, the most stringent CFR reporting requirements must
be followed. For example, if a service provider operates OMRDD
programs which require an abbreviated CFR submission, but also
operates OMH programs which require a Full CFR submission, the most
stringent reporting requirements apply and the service provider must
submit a Full CFR.
Full CFR Submissions
Full CFR submissions are generally required
if a service provider operates certified, rate-based or cost-based
programs, receives Aid to Localities funding in excess of $750,000
or receives Medicaid for any program. Full CFR submissions require
completion of all applicable CFR schedules and submission of a copy
of the providers certified financial statements.
Full CFRs must be certified by an
independent certified public accountant. This certification is
affirmed on either Schedule CFR-ii or schedule CFR-iiA. Please note
the following exceptions to having a Full CFR certified:
1)
County
Local Governmental Units (LGUs) and municipalities completing a Full
CFR may submit a Compliance Review in lieu of Schedule CFR-ii or
Schedule CFR-iiA. Please refer to Appendix CC for more detailed
information on Compliance Reviews.
2)
OASAS
only service providers completing a Full CFR are not required to
have the CFR certified if all of the following criteria are
met:
·
The
service provider does not operate an OASAS certified and/or
funded Chemical Dependence Inpatient Rehabilitation program (program
code 3550), Residential Rehabilitation Services for Youth program
(program code 3551), Medically Supervised Withdrawal Services
Outpatient program (program code 3059) or Medically Supervised
Withdrawal Services Inpatient/Residential program (program code
3039)
or
Residential Chemical Dependency Program for Youth - Short-Term
(program code 4030).
AND
·
The
service provider receives $750,000 or less in State Aid and
Medicaid from all OASAS certified, and/or funded and/or
unfunded programs combined.
AND
·
The
service provider receives $250,000 or less in Medicaid from
all OASAS certified and/or funded programs combined.
3)
OMH
only service providers completing a Full CFR are not required to
have the CFR certified if all of the following criteria are met:
·
The
service provider operates an OMH Medicaid certified program (Clinic
Treatment, Continuing Day Treatment, Day Treatment, Partial
Hospitalization or Intensive Psychiatric Rehabilitation Treatment
programs).
AND
·
The
service provider receives less than $100,000 in Aid to Localities
funding from the State and local governmental unit.
AND
·
The
service provider receives Medicaid revenue of less than $200,000 for
the year for which the CFR is being submitted.
4)
OMRDD
only service providers completing a Full CFR are not required to
have the CFR certified if all of the following criteria are met:
·
The
service provider does not operate an OMRDD ICF/DD, CR, Day
Treatment, IRA, or Day Habilitation program.
AND
·
The
total Medicaid funding for the OMRDD programs is $250,000 or less.
Notes:
-
Failure to submit all required schedules or failure to resubmit
corrected schedules when requested may result in the imposition
of sanctions or penalties.
·
Significant revisions to Full CFRs already submitted may result in
the revised CFR having to be recertified by the service providers
independent certified public accountant.
Abbreviated CFR Submissions
Abbreviated CFR submissions
require completion of fewer CFR schedules. Only Abbreviated CFR
submissions and OMRDD funded Mini-Abbreviated CFR submissions
require submission of the providers certified financial
statements. No Abbreviated or Mini-Abbreviated CFR submissions are
required to have the CFR certified by an independent certified
public accountant (see Section 53).
New York State Department of Mental
Hygiene (DMH)
Consolidated Fiscal Report Document
Submission Matrix
For Service Providers Which Operate
a COMBINATION of OASAS, OMH and/or OMRDD Programs
See .pdf version for Flowcharts
New York State Department
of Mental Hygiene (DMH)
Consolidated Fiscal Report Document
Submission Matrix
See .pdf version for Flowcharts
OASAS
Submission Requirements
The
following information delineates the specific criteria the Office of
Alcoholism and Substance Abuse Services (OASAS) uses to determine
the type of CFR a service provider operating chemical dependence
programs is required to submit. This criteria applies to
not-for-profit service providers, proprietary service providers and
county operated service providers.
Article 28 Certified Hospital Providers
Funded
1: All Article 28 certified hospitals receiving
OASAS net deficit funding (State Aid) for one (1) or more chemical
dependence programs are required to submit an Article 28 Abbreviated
CFR. All chemical dependence programs operated by the hospital must
be reported on the CFR whether they are funded or not.
Unfunded 2: Article 28 certified hospitals that submit a
CFR as a result of NYS Office of Mental Health (OMH), NYS Office of
Mental Retardation and Developmental Disabilities (OMRDD) and/or NY
State Education Department (SED) reporting requirements must include
all funded and unfunded chemical dependence programs on OASAS-specific
schedules of the required CFR.
Note: Article 28 certified hospitals that do not receive
OASAS net deficit funding (State Aid) for any of their chemical
dependence programs and are not required to submit a CFR to OMH,
OMRDD and/or SED are not required to submit a CFR.
Article 28 Certified Diagnostic and Treatment Center (D&TC)
Providers
Funded
1: All Article 28 certified D&TCs receiving OASAS
net deficit funding (State Aid) for one (1) or more chemical
dependence programs that also receive Medicaid for one (1) or more
of those programs, are required to submit a Full CFR. All chemical
dependence programs operated by the D&TC must be reported whether
they are funded or not. See page 2.1 of this manual for OASAS
threshold requirements governing CPA certification of Full CFRs.
Unfunded 2: Article 28 certified D&TCs that do not
receive OASAS net deficit funding (State Aid) for any of the
chemical dependence programs they operate, but do receive Medicaid
for one (1) or more of those programs, are required to submit a Full
CFR. All chemical dependence programs operated by the D&TC must be
reported on the CFR. See page 2.1 of this manual for OASAS threshold
requirements governing CPA certification of Full CFRs.
1
Funded
programs are programs receiving net deficit funding (State Aid) from
OASAS in support of chemical dependence services. State Aid can be
provided through a direct contract with OASAS or through a local
contract with a county.
2
Unfunded programs are programs that receive no net deficit funding
(State Aid) from OASAS. Financial support for unfunded programs
comes completely from Medicaid, client fees, health insurance
carriers and other third party payors.
All
Other OASAS Certified and/or Funded Providers
(Not
including Article 28 Certified Hospitals and Article 28 Certified D&TCs)
OASAS
Funded 1 Providers:
1.
All non-Article 28 certified providers receiving OASAS net
deficit funding (State Aid) for one (1) or more chemical dependence
programs, that also receive Medicaid for one (1) or more chemical
dependence programs they operate, are required to submit a Full CFR.
All chemical dependence programs operated by the provider must be
reported on the CFR whether they are funded or not. See page 2.1 of
this manual for OASAS threshold requirements governing CPA
certification of Full CFRs.
2.
All non-Article 28 certified providers that do not receive
Medicaid for any of the OASAS programs they operate but do receive
more than $750,000 in OASAS net deficit funding (State Aid)
for all chemical dependence programs combined are required to submit
a CPA certified Full CFR. All chemical dependence programs operated
by the provider must be reported on the CFR whether they are funded
or not.
3.
All non-Article 28 certified providers that do not receive
Medicaid for any of the OASAS programs they operate but receive
$750,000 or less in OASAS net deficit funding (State Aid) for
all chemical dependence programs combined are required to submit
either an Abbreviated CFR or a Mini-Abbreviated CFR unless
they are required to submit a Full CFR as a result of NYS Office of
Mental Health, NYS Office of Mental Retardation and Developmental
Disabilities and/or NY State Education Department reporting
requirements. All chemical dependence programs operated by the
provider must be reported on the CFR whether they are funded or not.
OASAS
Unfunded 2 Providers:
4.
Non-Article 28 certified providers that do not receive OASAS
net deficit funding (State Aid) for any of the chemical dependence
programs they operate, but do receive Medicaid for one (1) or more
of those programs, are required to submit a Full CFR. All chemical
dependence programs operated by the service provider must be
reported on the CFR. See page 2.1 of this manual for OASAS
threshold requirements governing CPA certification of Full CFRs.
5.
Non-Article 28 certified providers that submit a CFR as a
result of NYS Office of Mental Health (OMH), NYS Office of Mental
Retardation and Developmental Disabilities (OMRDD) and/or NY State
Education Department (SED) reporting requirements must include all
funded and unfunded chemical dependence programs on OASAS-specific
schedules of the required CFR.
Exceptions:
Unfunded physician-based methadone maintenance programs are not
required to submit a CFR.
Unfunded service providers that operate program services eligible
for Medicaid reimbursement that are not enrolled in the Medicaid
program are not required to submit a CFR.
1
Funded
programs are programs receiving net deficit funding (State Aid) from
OASAS in support of chemical dependence services. State Aid can be
provided through a direct contract with OASAS or through a local
contract with a county.
2
Unfunded programs are programs that receive no net deficit funding
(State Aid) from OASAS. Financial support for unfunded programs
comes completely from Medicaid, client fees, health insurance
carriers and other third party payors.
New York State Department
of Mental Hygiene (DMH)
Consolidated Fiscal Report Document
Submission Matrix
For Service Providers Which Operate
only OMH programs
See .pdf version for Flowcharts
New York State Department
of Mental Hygiene (DMH)
Consolidated Fiscal Report Document
Submission Matrix
For Service Providers Which Operate
only OMRDD programs
See .pdf version for Flowcharts
SED
Reporting Requirements
Note:
For all SED funded service providers, resubmissions of certified
or attested Consolidated Fiscal Reports will ONLY be
considered for errors in the reporting of student FTE enrollment,
and only if verified with the student enrollment reported on the
STAC system.
If a service provider is funded pursuant to
Article 81 or 89 of the Education Law, the CFR is required. In
general, the CFR submitted to SED must be a full agency-wide report
containing the programs defined in Appendix H. General purpose
financial statements certified by an independent certified public
accountant must be submitted with the CFR. The following provisions
and exceptions apply to SED service providers only:
a)
If the
service provider is not required to file the CFR with DMH and has a
school age or preschool special education program, the CFR submitted
to SED must be reported on a July to June basis.
b)
If the
service provider is required to file a calendar year CFR with DMH,
SED will accept a calendar year CFR.
c)
If the
service provider is required to file an abbreviated CFR with DMH on
a calendar year basis, the service provider must then file either a
full calendar year CFR with SED/DMH or the abbreviated calendar year
CFR with DMH and a full CFR on a July to June basis with SED.
d)
If the
service provider is required to file the Standards of Payments (SOP)
report with the New York State Office of Children and Family
Services which details the cost of SED programs, the service
provider may file a July to June CFR with SED (Schedules CFR-1, 3,
4, 4A, 5, 6), SED-1 and SED-4 (if applicable). The CFR should
include only SED programs and need not be certified. A CPA
attestation is required. The method of allocating agency
administration expenses used in completing the SOP report is
permitted in lieu of the ratio value method in completing the CFR.
The SED programs on the CFR must reconcile to the SED programs on
the SOP report.
e)
If the service provider is a hospital certified by the
Department of Health and is not required to file a CFR with DMH, SED
requires either a calendar year or fiscal year CFR (Schedules CFR 1,
3, 4, 4A, 5, 6), SED-1 and SED-4 (if applicable). The CFR should
include only SED programs and need not be certified. A CPA
attestation is required. The Step-Down method of allocating agency
administrative expenses is permitted in lieu of the ratio value
method in completing the CFR. Please note that service providers
with DMH funding must also complete DMH CFR reporting requirements.
Please refer to the applicable DMH submission matrix on pages 2.3
through 2.6.
f)
If the service provider is required to file a calendar year
CFR, each school age, preschool, infant, and preschool evaluation
program needs to be reported in six-month segments, (January to June
in one column and July to December in another column) for Schedules
CFR-1, 4, 4A and SED-1. All infant/toddler programs should be
combined (using program code 9300) and reported in six-month
segments. VESID programs are not required to be reported in
six-month segments.
g)
If the only special education program a service provider
operates is a special education itinerant teacher program (program
9135), schedule SED-4 is not required.
A
completed CFR must be submitted in its entirety as follows:
All
service providers will be expected to use CFR Interagency Committee
approved CFRS software to complete and submit the appropriate CFR
document via the Internet. The state agencies do not currently
accept electronic signatures for the certification schedules (CFR-i,
CFR-ii or CFR-iiA, and CFR-iii); therefore, signed paper copies of
the certification schedules must be sent to each applicable State
Agency along with a copy of the service providers certified
financial statements. Sending copies of the certification schedules
to the County, local Developmental Disabilities Service Office (DDSO)
or regional offices does not fulfill this requirement.
Copies of the certification schedules MUST also be sent directly to
the state agencies. The Document Control Number (DCN) on the
certification schedules must match the DCN of the Internet
submission.
The
required information should be mailed to the applicable
certifying/funding State Agency(ies) listed below:
·
New
York
State Office of Alcoholism and Substance Abuse Services
Bureau
of Health Care Financing/Third Party Reimbursement
1450
Western Avenue
Albany, New York 12203-3526
Note: In addition to their Internet submission, service providers
funded through a direct contract with OASAS are expected to submit
paper copies of CFR-i, CFR-iii, DMH-2, DMH-2A, DMH-3 and a final
State Aid Voucher (AC-1171) to the OASAS Bureau of Financial and
Emergency Services.
If Aid
to Localities funding is contracted through the NYC Department of
Health and Mental Hygiene (DOHMH), submit a paper copy of the CFR to
the NYC DOHMH.
·
New
York
State Office of Mental Health
CBFM
CFR Unit
44
Holland Avenue
7th Floor
Albany, New York 12229
·
New
York
State Office of Mental Retardation and Developmental Disabilities
CFR
Processing Unit
44
Holland Avenue
5th Floor
Albany, New York 12229-0001
Note:
If Aid
to Localities funding is contracted through the Local Government
Unit (LGU), submit one paper copy to that (those) LGU(s).
If Aid
to Localities funding is contracted through the NYC Department of
Health and Mental Hygiene (DOHMH), submit one paper copy of the CFR
to the NYC DOHMH.
If
funded and/or certified by OMRDD, submit one copy to the OMRDD
Developmental Disabilities Service Office (DDSO) or New York City
Regional Office in addition to the above requirements.
·
New
York State Education Department
Rate
Setting Unit
Room
304 Education Building
89
Washington Avenue
Albany, New York 12234
Internet Submissions:
To
transmit your agencys CFR via the Internet, please access this OMH
website:
http://www.omh.state.ny.us/omhweb/cfrsweb/default.asp
and follow the appropriate links. The data from your agencys CFR
submission will be saved to a central repository maintained by the
OMH and forwarded to each applicable funding State Agency. For
example, if your agency is funded by OMRDD and SED, you would submit
your CFR by accessing the OMH website and following the appropriate
steps. After a successful submission, your agencys CFR data will
be transmitted to OMRDD and SED. Generally, the information will be
forwarded to each funding State Agency on a daily basis.
Section 3.0 -Reporting Periods
