Overview
OASAS requires that all service providers receiving state aid funding for one (1) or more substance use disorder and/or problem gambling programs file a Consolidated Fiscal Report (CFR). Additionally, most service providers receiving Medicaid revenue in one (1) or more OASAS-certified substance use disorder programs are required to submit a year-end CFR. Submission requirements vary for funded/not funded providers, not-for-profit service providers, proprietary (for-profit) service providers, and those service providers operated by a unit of local government.
Provider Types Affected
- Article 28 Certified Hospital Facilities (both public and private)
- Article 28 Certified Freestanding facilities and Diagnostic and Treatment Centers, both public and private)
- Freestanding Not-For-Profit Entities
- Freestanding For-Profit Entities
- Local Government Operated Entities including Counties, Cities, Towns, Villages, etc.
Funded Programs- Funded programs are programs receiving net deficit funding (State Aid) from OASAS in support of substance use disorder and/or problem gambling services. State Aid can be provided through a direct contract with OASAS or through a local contract with a county.
Unfunded Programs- Unfunded programs are programs that receive no net deficit funding (State Aid) from OASAS for substance use disorder and/or problem gambling services. Financial support for unfunded programs comes completely from Medicaid, client fees, health insurance carriers, and other third-party payers.
Funded Providers
All non-Article 28 certified providers receiving OASAS net deficit funding (State Aid) for one (1) or more substance use disorder and/or problem gambling programs, that also receive Medicaid for one (1) or more substance use disorder and/or problem gambling programs they operate, are required to submit a Full CFR. All substance use disorder and/or problem gambling programs operated by the provider must be reported on OASAS-specific schedules of the CFR whether they are funded or not. See Section 2.0 of the CFR Manual for OASAS threshold requirements governing CPA certification of Full CFRs.
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 substance use disorder and/or problem gambling programs combined are required to submit a CPA certified Full CFR. All substance use disorder and/or problem gambling programs operated by the provider must be reported on OASAS-specific schedules of the CFR whether they are funded or not.
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 substance use disorder and/or problem gambling 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 (OMH), NYS Office for People With Developmental Disabilities (OPWDD) and/or NY State Education Department (SED) reporting requirements. All substance use disorder and/or problem gambling programs operated by the provider must be reported on OASAS-specific schedules of the CFR whether they are funded or not.
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Administrative and Fiscal Requirements
Requirements for non-profit agencies who receive funding from OASAS to operate programs or supportive services.
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Unfunded Providers
Non-Article 28 certified providers that do not receive OASAS net deficit funding (State Aid) for any of the substance use disorder and/or problem gambling programs they operate, but do receive Medicaid for one (1) or more of those programs, are required to submit a Full CFR. All substance use disorder and/or gambling programs operated by the service provider must be reported on OASAS-specific schedules of the CFR. See Section 2.0 of the CFR Manual for OASAS threshold requirements governing CPA certification of Full CFRs.
Non-Article 28 certified providers that submit a CFR as a result of NYS Office of Mental Health (OMH), NYS Office for People With Developmental Disabilities (OPWDD) and/or NY State Education Department (SED) reporting requirements must include all funded and unfunded substance use disorder and/or problem gambling programs on OASAS-specific schedules of the required CFR.
Article 28 Providers
Article 28 Certified Hospitals
| Funded: | All Article 28 certified hospitals receiving OASAS net deficit funding (State Aid) for one (1) or more substance use disorder and/or problem gambling programs are required to submit an Article 28 Abbreviated CFR. All substance use disorder and/or problem gambling programs operated by the hospital must be reported on OASAS-specific schedules of the required CFR whether they are funded or not. |
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| Unfunded: | Article 28 certified hospitals that submit a CFR as a result of NYS Office of Mental Health (OMH), NYS Office for People With Developmental Disabilities (OPWDD) and/or NY State Education Department (SED) reporting requirements must include all funded and unfunded substance use disorder and/or problem gambling 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 substance use disorder or problem gambling programs and are not required to submit a CFR to New York State Office of Mental Health, Office for People With Developmental Disabilities and/or State Education Department are not required to submit a CFR to OASAS.
Article 28 Certified Freestanding Providers and Diagnostic and Treatment Centers (D&TCs)
| Funded: | All Article 28 certified Freestanding facilities (formerly D&TCs) receiving OASAS net deficit funding (State Aid) for one (1) or more substance use disorder and/or problem gambling programs that also receive Medicaid for one (1) or more of those programs are required to submit a Full CFR. All substance use disorder and/or problem gambling programs operated by an Article 28-Freestanding provider must be reported whether they are funded or not. See Section 2.0 of the CFR Manual for OASAS threshold requirements governing CPA certification of Full CFRs. |
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| Unfunded: | Article 28 certified Freestanding facilities (formerly D&TCs) that do not receive OASAS net deficit funding (State Aid) for any of the substance use disorder programs they operate, but do receive Medicaid for one (1) or more of those programs, are required to submit a Full CFR. All substance use disorder programs operated by an Article 28-Freestanding provider must be reported on the CFR. See Section 2.0 of the CFR Manual for OASAS threshold requirements governing CPA certification of Full CFRs. |
Exceptions
The only exceptions to OASAS CFR submission requirements are:
- 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.
- Article 28 certified hospitals that do not receive OASAS net deficit funding (State Aid) for any of their substance use disorder or problem gambling programs and are not required to submit a CFR to the NYS Office of Mental Health (OMH), the NYS Office for People With Developmental Disabilities (OPWDD) and/or the NYS Education Department (SED) are not required to submit a CFR to OASAS.