Consolidated Fiscal Report (CFR) Training

CFR Training Dates - CFR On-Line Training - CFRS Software Training - CFR Requirement Overview

Calendar Year 2022 CFR Training Links

2022 Calendar CFR Training Notice2016 CFR Transmittal Letter (107 KB)

CFR Webinars

Please visit the Office of Mental Health’s website for information on CFR Training at the following link: Link to OMH CFR website



CFR On-Line Training

The Rate Setting Unit will provide CFR on-line training modules to assist accountants in completing the CFR. These modules are available for viewing by anyone. If you need to have verification that you have completed these modules (Executive Directors and Independent CPA's) you will be asked to enter your usercode and password at the completion of each module. If you don't currently have the codes you will need to register with a usercode and password. If you still need to register.

NOTE: If when linking to a module your browser opens a media player instead of remaining as an HTML page, when the module is finished you will not find a link which directs you to enter usercode and password. Contact RATEWEB to inform RSU that you viewed training modules but cannot enter codes. It is recommended to use Firefox or Internet Explorer browsers.

To see that you have been entered as completing the training modules go to:
Enter usercode and password.

These modules are based on the fundamental sections of the CFR and one for rate setting in general (methodology and reimbursable costs).

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  1. CFR Introduction and Overview Introduction (128 MB, 11 Minutes)
  2. CFR-3 Agency Administration CFR-3 (134 MB, 13 Minutes)
  3. Agency Related Forms: Agency Related Forms (105 MB, 10 Minutes) CFR-2 Agency Fiscal Summary, CFR-5 Transactions with Related Organizations/Individuals, CFR-6 Governing Board and Compensation Summary
  4. Enrollment and Related Services Data: Enrollment (118 MB, 10 Minutes) SED-1 Program and Enrollment Data, SED-4 Related Services
  5. Methodology and Reimbursable Cost (RCM) Methodology (162 MB, 12 Minutes)

See the field memo announcing this training initiative. In PDF. SED Training Memo (12.56 KB)

CFR Software Trainings

OMH does not currently provide training for the CFRS software. The CFRS HELP function will provide instruction on how to use the software and the downloading/uploading operations. If you need assistance call the Help Desk 1-800-HELP NYS (1-800-435-7697).

Reporting Requirement Overview

The Consolidated Fiscal Reporting System (CFRS) was developed to allow organizations (service providers) who receive funding from New York State or Local Governments to report their expenses and revenues on a standardized reporting form that will be accepted by multiple New York State agencies. These organizations provide mental hygiene services, operate school age programs, preschool programs, and/or vocational rehabilitation programs. The following New York State agencies require completion of the Consolidated Fiscal Report (CFR): 

  • State Education Department (SED)
  • Office of Alcoholism and Substance Abuse Services (OASAS)
  • Office of Mental Health (OMH)
  • Office For People With Developmental Disabilities (OPWDD)

A single Consolidated Fiscal Report (CFR) submission is required from a service provider for each cost reporting period for which they are required to file. This CFR submission includes all expenses and revenues of the service provider, generally including all components of the organization.

The CFR is used as a year end cost report.  For SED purposes the CFR consists of two sections:

Core: This section includes Schedules CFR-i through CFR-6. These schedules are required by each New York State agency. (Exception: CFR-iii is not required by SED.)

Supplemental: This section includes schedules that are specific to each New York State agency. (Refer to the Supplemental Schedule sections of this manual (Sections 25.0 through 33.0) to determine which schedules your agency is required to complete and submit.)

Providers who receive funding from OMH, OPWDD and/or OASAS may also have to complete claiming schedules.  

This section includes Schedules DMH-1 through DMH-3. These schedules are used to report expenses and revenues for service providers receiving Aid to Localities funding. Aid to Localities funding may be received through a direct contract with a DMH State Agency (OASAS, OMH or OPWDD) and/or a local contract with a county Local Governmental Unit (LGU).

Service providers should review the reporting instructions for each schedule prior to completing the schedule.


Last Updated: February 15, 2023