N.Y. Comp. Codes R. & Regs. tit. 10, § 456.4 – Sampling technique.

(a) The following allocation bases may be sampled for the functional reporting centers indicated, rather than having actual cost allocation statistics accumulated for a full year:
1. (1) dry and clean pounds distributed (Laundry and Linen);
2. (2) hours of service (Medical Records) (Medical Staff Services) (Social Services);
3. (3) time spent (Medical Director's Office);
4. (4) total hours of nursing service (Nursing Administration);
5. (5) costed requisitions (Pharmacy) (Central Service Supply);
6. (6) assigned time (Housekeeping); and
7. (7) the allocation basis for any cost center not having direct costs, but which receives indirect costs as a result of the cost-finding process.
(b) The sampling plan used by the residential health care facility need not conform to the strict mathematical concepts inherent to statistical sampling. The recommended approach to be used to sample statistics used as an allocation basis is as follows:
1. (1) A minimum of eight calendar weeks will be selected each year for the accumulation of data.
2. (2) These eight weeks will be representative of the full year. In order to achieve this, the facility will select a two-week block (14 consecutive days) within each fiscal quarter for the collection of data.
3. (3) The same two-week block need not be used for all statistics.
4. (4) During the testing period, actual counting, weighing, etc. will be done for all shifts involved in the particular area.
(c) Periods of unusual circumstances should be avoided as test weeks. The principle of representative samples is the ultimate goal.
(d) It should be noted that sampling techniques may only be utilized for those statistical bases indicated above and only with respect to cost allocation. Statistics utilized for the standard unit of measure may not be sampled.