OPWDD, OMH, OASAS, and SED CFR Update

05 Sep 2017

Revisions to the New York State Consolidated Fiscal Report (CFR) for the July 1, 2016 to June 30, 2017 year have been made and released by New York State. For a complete list of revisions, updated manuals, and approved software, please click here. What follows are brief summaries of changes that will impact New York State Office for People With Development Disabilities (OPWDD)Mental Health (OMH), Office of Alcoholism and Substance Abuse Services (OASAS), and New York State Education (SED) providers. There are more specific and pervasive changes that will also take effect, so read the CFR Manual closely as you prepare your CFR’s this year. And as always, please reach out to us for further guidance.

All Agencies

  • Contact information for the President/Board Chair is now required to be included in CFR-i.
  • Early adopters of Accounting Standards Update (ASU) 2016-14 will have the option of reporting net assets in two categories instead of three.
  • On CFR-6, compensation information for all individuals coded as 601, 602, and 603 must be disclosed, regardless of their salary amounts.
  • Section 8.0 of the manual was changed to add a FAQ regarding the allowability of staff and board related food costs
  • Internet submissions of all CFR’s and attachments are now generally required. Make sure you’re not forgetting this as you submit. OMH still requires hand signatures though.

OPWDD

  • Minor name changes were made to various lines throughout the CFR.
  • Additional program codes were added, principally for Care at Home programs that have come into existence.
  • Additional program descriptions were modified and added. Refer to the CFR Manual for affected programs.

OMH

  • Additional program codes were added, principally for HCBS programs that have come into existence.
  • Additional program descriptions were added, principally for Health Homes programs.
  • Section 63.0 of the CFR Manual was revised due to line 17-Medicaid being renamed to Line 17a-Medicaid Fee for Service. This will impact Level 1 COPS, CPS, and Level II CPS fee supplements.
  • Appendix Z of the CFR Manual was revised to update OMH’s policy regarding in- and out-of-contract reporting.

OASAS

  • Submission instructions have been revised for OASAS-only providers. If this affects you, let us know.
  • OASAS-only providers that receive less than $500,000 of total funding may submit a CPA-reviewed financial statement instead of a full audit.
  • Many program descriptions, titles, and codes have been changed. Refer to the CFR Manual for affected programs.

SED

  • Universal Pre-K revenue from SCIS classes is now reported on line 87 as opposed to line 94 – Other Income
  • SED will accept emailed submissions of certification schedules and Attestation statements in PDF form.  Providers must keep originally signed certification schedules and Attestations Statements corresponding to those emailed for the required retention period and must be able to make these documents available upon request by SED
  • Excessive Teacher Turnover Prevention Program revenue is now included with tuition revenue and recorded on CFR-1 on lines 89, 91, or 92, depending on your program’s revenue streams

Affected providers should ensure that they’re familiar with these changes. Be sure to use the most recent version of the CFRS software. The extended due date for filing the CFR is December 1, 2017 (OPWDD and SED agencies need to file an electronic extension request by November 1, 2017, using survey monkey). OMH is the only agency that will not accept e-mailed copies of the certification and the attestation statements. For OMH, these are still required to be mailed. If you’re impacted by any of these changes or would like further information, please contact us at (631) 582-1600.

Lauren Grandinetti
Senior Accountant
Mahnaz Cavaluzzi, CPA
Senior Accountant