N.Y. Comp. Codes R. & Regs. tit. 10, § 455.29
This functional reporting center must contain all the expenses associated with the provision of preventive and emergency dental care under the supervision of a dentist or other licensed dental personnel. Additional activities include but are not limited to the following: examination and treatment of patients; consulting with patients and attending physician.
(a) Standard unit of measure: number of visits.
A visit is defined as dental attention provided by the dentist and/or dental staff, regardless of whether the patient visits the dental department or the patient is visited by the dentist and/or dental staff.
(b) Data source.
The number of visits shall be an actual count maintained by the dental office.