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New York State Office of Alcoholism and Substance Abuse Services Link to New York State Office of Alcoholism and Substance Abuse Services Home Page


OASAS CFR Submission Requirements - General Information


OASAS requires that all service providers receiving state aid funding for one (1) or more chemical dependence and/or gambling programs file some type of year-end Consolidated Fiscal Report (CFR). Additionally, most service providers receiving Medicaid revenue in one (1) or more OASAS-certified chemical dependence programs are required to submit some type of year-end CFR.

The information in this section delineates the specific criteria the OASAS uses to determine the type of CFR a service provider operating chemical dependence and/or gambling programs is required to submit.

These criteria apply to not-for-profit service providers, proprietary (for-profit) service providers and county operated service providers.

Provider Types Affected

  • Article 28 Certified Hospital Facilities (both public and private)
  • Article 28 Certified Diagnostic and Treatment Centers (both public and private)
  • Municipal and Governmental Operated Entities including Counties, Cities, Towns, Villages, etc.
  • Freestanding Not-For-Profit Entities
  • Freestanding For-Profit Entities


  • Not-For-Profit Entity - A not-for-profit entity is a corporation formed pursuant to the Not-for-Profit Corporation Law. The Certificate of Incorporation of a not-for-profit entity must set forth the specific purposes for which the corporation is being formed. A not-for-profit corporation may not be formed for pecuniary profit or financial gain and the corporation's assets, income or profit may not be distributed to or otherwise used to benefit the corporation's members, directors or officers except as permitted by the Not-for-Profit Corporation Law
  • For-Profit Entity - A for-profit corporation is a corporation that is intended to operate a business which will return a profit to the owners. A for-profit corporation, depending on the jurisdiction to which it is incorporated, may be operated either as a stock corporation or as a non-stock corporation.
  • Funded Programs - Funded programs are programs receiving net deficit funding (State Aid) from OASAS in support of chemical dependence and/or 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 chemical dependence and/or gambling services. Financial support for unfunded programs comes completely from Medicaid, client fees, health insurance carriers and other third party payers.

For specific information on New York state corporation law, please go to the NYS Department of State website.External Link

More information on Consolidated Fiscal Report (CFR) submission requirements can be found in Section 2.0 of the CFR Manual.External Link