N.Y. Comp. Codes R. & Regs. tit. 14, § 621.5 – Eligible capital costs for a State aid grant.

(a) Capital costs eligible for State aid shall only include costs incurred by the applicant.
(b) The amount of capital costs eligible for State aid shall be determined by the commissioner. The value of a site shall be established by an independent appraisal by OPWDD, its agents, or contractors. Capital costs eligible for State aid may include:
1. (1) acquisition of real property;
2. (2) design, including architectural and engineering services;
3. (3) construction;
4. (4) reconstruction;
5. (5) rehabilitation and improvement;
6. (6) original furnishings and equipment;
7. (7) site development; and
8. (8) appurtenances.