Fiscal Reporting
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Overview

The Consolidated Fiscal Reporting System (CFRS) is a standardized reporting method accepted by these state agencies (OASAS, OMH, OPWDD, SED, DOH and OCFS), consisting of schedules which, in different combinations, capture financial information for budgets, quarterly and/or mid-year claims, an annual cost report, and a final claim. 

The Consolidated Fiscal Report (CFR) is required to be completed by service providers that receive funding from or operate certified programs for any or all of the following New York State agencies.

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

For more information please see the CFR Manual.

General CFR Submission Requirements

  1. All CFR submission types must be prepared using the NYS CFRS Software and submitted electronically via the internet. 
  2. Certification Schedules – CFR-i, CFR-ii, CFR-iiA, CFR-iii and CFR-iv: 
    • Signed and dated certification schedules for any CFR, for any filing period, may be submitted electronically through the OMH CFRS Upload page at: https://apps.omh.ny.gov/omhweb/cfrsweb/cfrsupload/
      •  Providers must keep original signed certification schedules and Attestation Statements corresponding to those that were uploaded for the retention period required by the NYS Agency and must be able to make these documents available upon request to OASAS, OMH, OPWDD, SED, DOH, OCFS and any other stakeholder or interested party. 
    • OMH, OPWDD, and SED will also accept certification schedules with original signature(s) by mail. Certification schedules must be mailed to every NYS agency included in a multi-NYS Agency CFR. Note: Sending signed and dated paper copies of the certification schedules to the County, the appropriate geographic office of the Developmental Disabilities Office (DDRO), New York City Regional Office, or OASAS Regional Office does not fulfill certification submission requirements. 
    •  Frequently asked questions are listed at the top of the upload page. Providers will be prompted to provide the following identifying information: 
      • Provider Agency Code – the 5-digit code assigned by the funding agency. This will display all the uploaded CFR or CQRs listed chronologically, with the latest on top. 
      • The CFR reporting period and DCN (select from list). 
      • The type of document to upload: 
        • CFR-i, CFR-ii/iiA, and CFR-iii – Select type of certification page to upload (check all included): 
          • CFR-i 
          • CFR-ii/CFR-iiA 
          • CFR-iii 
        • CFR-iv 
        • Parent Agency Administration Allocation 
    •  OASAS, OPWDD and SED Only – Email Submissions 
      • Copies of all required certification schedules and Attestation Statements submitted by email must be PDF files. 
      • The certification schedules should be included in one (1) PDF file.
      • Providers must keep original signature certification schedules and Attestation Statements corresponding to those emailed for the retention period required by the NYS Agency and must be able to make these documents available upon request to OASAS, OPWDD, SED and any other stakeholder or interested party.
      • The DCN on emailed PDF certification schedules must match the DCN of the uploaded CFR files and the original signature copies maintained in the provider files as indicated in item iii. above.
      • The emailed PDF files of certification schedules and Attestation Statements must be labeled using the following format:
        • OASAS
          Agency Code_Period Covered_DCN_Cert Scheds (being submitted*)_Date Filed
          Examples:
          Calendar Year: 
          12345_2019C_87654321_CFRi_CFRii_CFRiiA_CFRiii_CFRiv_Attest_MM-DD-YYYY
          Fiscal Year:
          54321_18-19J_87654321_CFRi_CFRii_CFRiiA_CFRiii_CFRiv_Attest_MM-DD-YYYY 
          *The examples above list all possible certification schedules. Remove any that are not included in the PDF being submitted.
        • OPWDD
          Agency Code_Period Covered_Cert Scheds_DCN
          Examples:
          Calendar Year:
          12345_2019_Cert Scheds_87654321
          Fiscal Year:
          54321_2018-19_Cert Scheds_87654321
        • SED: No specific file name is required
        • The subject line of the email must be named exactly as follows:
          • OASAS:
            Agency Code_Period Covered_Certification Schedules
            Examples:
            12345_2019_Certification Schedules
            54321_2018-19_Certification Schedules
          • OPWDD
            Agency Code_Period Covered_Certification Schedules
            Examples:
            12345_2019_Certification Schedules
            54321_2018-19_Certification Schedules
          • SED: No specific file name is required
      • Emailed certification schedules and/or Attestation Statements must be sent to the following email addresses as applicable:
    • The Document Control Number (DCN) on the certification schedules must match the DCN of the internet submission.
    • Revised CFRs and Certification Schedules: When a revised CFR is uploaded, the previously submitted certification schedules are no longer valid. A provider is required to submit revised certification schedules, complete with the new DCN, as follows:
      • OASAS: A new CFR-i, CFR-ii/CFR-iiA, CFR-iii and CFR-iv are required. (Note: subsequent to a CFRii/CFR-iiA being received, OASAS will accept an Attestation reporting non-major changes, in lieu of additional CFR-ii/CFR-iiAs)
      • OMH, OPWDD, DOH and OCFS: A new CFR-i is required.
      • SED: A new CFR-i and CFR-ii/CFR-iiA is required
  3. Financial Statements and Single Audits (if required):
    • should be submitted at the time of the CFR submission or as soon as possible thereafter. Please note that financial statements and Single Audits (formerly A-133 Audits) must be submitted no later than the due date as these documents are required for reporting compliance.
    • must be in PDF format
    • must be submitted electronically through the CFRS upload page as part of the CFR upload process (https://apps.omh.ny.gov/omhweb/cfrsweb/cfrsupload/). Providers will be prompted to provide the following identifying information:
      • Provider Agency Code – the 5-digit code assigned by the funding agency
      • The type of document to upload – select button for Financial Statements (CFS, SFS, Single Audit) (PDF file), then select type of financial statements to upload:
        • Consolidated Financial Statements (CFS)
        • Stand Alone/Single Entity Financial Statements (SFS)
        • Single Audit Report
      • The CFR reporting period start and end dates:
        • Reporting Period Start Date: mm/dd/yyyy
        • Reporting Period End Date: mm/dd/yyyy
      • The Financial Statements End Date (mm/dd/yyyy) - This end date should fall within the provider’s CFR reporting period.