REIMBURSABLE COST MANUAL July 1, 2012 – June
30, 2013
Table of Hyperlinks
Please use the following table of hyperlinks to access web pages referenced in the 2012-13 Reimbursable Cost Manual by Section.
INTRODUCTION
- (page 3) – RATEWEB@MAIL.NYSED.GOV
- (page 3) – Commissioner's Regulations
SECTION II – COST PRINCIPLES
- 3. Advertising (page 13) – Chapter 474 of the Laws of 1996
- 4. Assistive Technology Devices and Services – A. Preschool Children (page 14) - SED-RS-3
- 4. Assistive Technology Devices and Services – B. School Age Children (page 14) - Guidelines to Allow for the Transfer of Assistive Technology When a Student Moves from School Jurisdiction to Higher Education, Other Human Services Agency or Employment
- 9. Capital Expenditures – A. (page 15) - Governmental Accounting Standards Board (GASB) 34
- 9. Capital Expenditures – A.(4) (page 15) - Chapter 383 of the New York State Laws of 2001
- 9. Capital Expenditures – A.(6) (page 16) - The New York State Uniform Fire Prevention and Building Code
- 9. Capital Expenditures – A.(6) (page 16) - Office of Facilities Planning
- 9. Capital Expenditures – A.(6) (page 16) - http://www.p12.nysed.gov/facplan/
- 13. Compensation for Personal Services – A.(9) (page 19) - NYS Department of Labor
- 13. Compensation for Personal Services – B.(1) (page 20) - Employee Retirement Income Security Act of 1974
- 13. Compensation for Personal Services – C.(1)h. (page 22)- FASB 158
- 17. Depreciation/Amortization (page 24) - GASB 34
- 18. Due Process Costs for Preschool Students – G. (page 27) - Sample Due Process Complaint Notice Form To Request An Impartial Hearing
- 18. Due Process Costs for Preschool Students – H. (page 27) - http://www.p12.nysed.gov/specialed/publications/topics.htm
- 22. Food – A.(1) (page 28) - New York State Child Nutrition Knowledge Center
- 22. Food – A.(2) (page 28) - Child and Adult Care Food Program - CACFP
- 26. Grants – E. (page 29) - https://www.oms.nysed.gov/rsu/Grants/
- 39. Purchase of Services – B.(3) (page 35) - Occupational Safety and Health Administration
- 42. Repairs and Maintenance - Plant, Equipment and Vehicles – E. (page 38) - http://www.nyccouncil.info/pdf_files/bills/law04001.pdf
- 48. Special Education Itinerant Teacher Services – A.(1) (page 40) - http://www.p12.nysed.gov/specialed/publications/SEIT-jointmemo.htm
- 50. Start-Up Costs (page 40) - Statement of Position (SOP) 98-5
- 56. Taxes – B. (page 43) - New York State Department of Taxation and Finance
- 56. Taxes – C. (page 43) - http://www.tax.ny.gov/pdf/memos/mta_mobility/m09_1mctmt.pdf
SECTION III – GENERAL REQUIREMENTS
- 1. Recordkeeping – C. Consultants (1) (page 46) - IRS Publication 15-A Employer's Supplemental Tax Guide
- 1. Recordkeeping – C. Consultants (1) (page 46) - Handbook for Employers
- 1. Recordkeeping – C. Consultants (1) (page 46) - New York State Unemployment Insurance Division
- 1. Recordkeeping – D. Purchases (page 47) - http://www.p12.nysed.gov/mgtserv/purchasing/handbook.html
- 1. Recordkeeping – F. Attendance Records (1) Instruction (page 47) - http://www.p12.nysed.gov/sss/pps/attendance/attendanceQ-A.html
- 1. Recordkeeping – M. Allocations (3) (page 49) - Ratio Value Method
- 2. Accounting Requirements – F. (page 50) - Committee of Sponsoring Organizations
- 2. Accounting Requirements – H. (page 50) - http://www.e-ratecentral.com
SECTION IV – TUITION RATE-SETTING METHODOLOGY
- 1. Rate Setting Methodology for 2012-13 Tuition Rate (page 51) - https://www.oms.nysed.gov/rsu/
- 2. Tuition Rate Adjustments – C. Reconciliation Process (page 51) - https://www.oms.nysed.gov/rsu/
- 2. Tuition Rate Adjustments – F. Rates for 1:1 Aides (page 52) - https://www.oms.nysed.gov/stac/schoolage/1to1_aides/home.html
SECTION VI – APPENDICIES
- Appendix B – 1. (page 59) - Greater New York Hospital Association
- Appendix B – 2. (page 59) - United Iroquois Shared Services
- Appendix B – 3. (page 59) - Joint Purchasing Corporation
- Appendix B – 4. (page 59) - Northern Metropolitan Hospital[s Shared Services Corporation
- Appendix B – 5. (page 59) - RRHA Joint Ventures Corporation
- Appendix B – 6. (page 59) - Vector Healthsystems (an affiliate of Amerinet, Inc.)
- Appendix C (page 60) - http://www.osc.state.ny.us/agencies/
- Appendix C (page 60) - New York State Travel Guidelines
- Appendix D – I. School-Age Only Projects and Combined School-Age/Preschool Projects - A. (page 61) - applications for capital projects
- Appendix D – II. Preschool Only Projects A. (page 64) - Approved Preschool Special Education Program Modification Requests
- Appendix D – II. Preschool Only Projects A. (page 64) - http://www.p12.nysed.gov/specialed/applications/
- Appendix D – II. Preschool Only Projects A. (page 64) - www.oms.nysed.gov/rsu/home
- Appendix F – Preface (page 66) - http://www.regents.nysed.gov/members/
- Appendix F – February 2007 Letter (page 68) - http://www.regents.nysed.gov/
- Appendix F – Conflicts of Interest Policy (page 71) - http://www.irs.gov/instructions/i1023/ar03.html
- Appendix F – 2160 SD Officer and Employee Code of Ethics (page 71) - http://www.nyssba.org/index.php?src=gendocs&ref=samplepolicy2160
- Appendix F – 9120.1 Conflict of Interest (page 71) - http://www.nyssba.org/index.php?src=gendocs&ref=samplepolicy9120.1
- Appendix F – NYS Attorney General (page 71) - Right from the Start-Responsibilities of Directors and Officers of Not-for-Profit Corporations
- Appendix F – NYS AG Home (page 71) - http://www.ag.ny.gov/home.html
- Appendix F. – Creation of Education Corporation Procedures (page 73) - http://www.counsel.nysed.gov/
SECTION VII – TOPIC APPENDICIES
- Topic Appendix D – Internal Revenue Service (page 80) - http://www.irs.ustreas.gov/
- Topic Appendix D – NYS Attorney General (page 80) - http://www.ag.ny.gov/
- Topic Appendix D – NYS Education Department (page 80) - http://www.nysed.gov/
- Topic Appendix D – Office of General Services (page 80) - http://ogs.ny.gov/default.asp
- Topic Appendix D – Department of State (page 80) - http://www.dos.state.ny.us/
- Topic Appendix D – Civil Service (page 80) - http://www.cs.ny.gov/
- Topic Appendix D – Taxation & Finance (page 80) - http://www.tax.ny.gov/
- Topic Appendix D – NYS Office of the State Comptroller (page 80) - http://www.osc.state.ny.us/
- Topic Appendix D – American Association of School Administrators (page 80) - http://www.aasa.org/
- Topic Appendix D – Education Commission of the States (page 80) - http://www.ecs.org/
- Topic Appendix D – Educational Research Service (page 80) - http://www.ers.org/
- Topic Appendix D – National Association of State Boards of Education (page 80) - http://www.nasbe.org/
- Topic Appendix D – National School Boards Association (page 80) - http://www.nsba.org/
- Topic Appendix D – New England School Development Council (page 80) - http://www.nesdec.org/
- Topic Appendix D – New York State School Boards Association (page 80) - http://www.nyssba.org
- Topic Appendix D – Center for Non-Profit Corporations (page 80) - http://www.njnonprofits.org/
- Topic Appendix D – Guidestar (IRS Form 990 database) (page 80) - http://www2.guidestar.org/
- Topic Appendix D – Internet Nonprofit Center (page 80) - http://www.nonprofit-info.org/
- Topic Appendix D – Law about Nonprofit Organizations (page 80) - www.law.cornell.edu/topics/nonprofits
- Topic Appendix D – National Center for Nonprofit Boards (page 80) - http://www.boardsource.org/
- Topic Appendix D – Nonprofit Evaluation Tools (page 81) - http://www.innonet.org/
- Topic Appendix D – Nonprofit Resource Center (page 81) - http://www.nonprofitresource.com/
- Topic Appendix D – Nonprofit Risk Management Center (page 81) - http://www.nonprofitrisk.org/
- Topic Appendix D – Urban Institute – Center on Nonprofits (page 81) - http://www.urban.org/
- Topic Appendix D – American Association for State and Local History (AASLH) (page 81) - http://www.aaslh.org/
- Topic Appendix D – American Association of Museums (AAM) (page 81) - http://www.aam-us.org/
- Topic Appendix D – Museum Association of New York (MANY) (page 81) - http://www.manyonline.org/
- Topic Appendix D – New York State Council on the Arts, Museum Program (NYSCA) (page 81) - http://www.nysca.org/
- Topic Appendix D – New York State Museum Chartering (page 81) - www.nysm.nysed.gov/charter
- Topic Appendix D – The International Council of Museums (ICOM) (page 81) - http://icom.museum/
- Topic Appendix D – American Library Association’s Association for Library Trustees and Advocates (page 81) - http://www.ala.org/altaff/
- Topic Appendix D – New York Library Association (page 81) - http://www.nyla.org/
- Topic Appendix D – New York State Association of Library Boards (page 81) - http://www.librarytrustees.org/
- Topic Appendix D – New York State Library (page 81) - www.nysl.nysed.gov/libdev
- Topic Appendix E – Office of Elementary, Middle, Secondary, and Continuing Education (page 82) - http://www.p12.nysed.gov/
- Topic Appendix E – Office for Nonpublic School Services (page 82) - http://www.p12.nysed.gov/nonpub/
- Topic Appendix E – NYS Museum (page 82) - www.nysm.nysed.gov/charter
- Topic Appendix E – Division of Library Development (page 82) - http://www.nysl.nysed.gov/libdev/libs/index.html#Trustees
- Topic Appendix E – Office of Educational Television & Public Broadcasting (page 82) - http://www.oce.nysed.gov/etvpb/
- Topic Appendix E – Office of Higher Education (page 83) - http://www.highered.nysed.gov/
- Topic Appendix E – Adult Career and Continuing Education Services (page 83) - http://www.acces.nysed.gov/vr/
- Topic Appendix E – Executive Secretary to the State Board for Psychology (page 83) - psychbd@mail.nysed.gov
- Topic Appendix F – Fraud-Waste-Abuse Reporting Form (page 84) - https://eservices.nysed.gov/oasfraud/
Last Updated:
March 7, 2014