N.Y. Comp. Codes R. & Regs. tit. 18, § 415.6
(b) Reimbursement for payment on behalf of children who are temporarily absent from child care is allowable subject to the following conditions:
(4) Extenuating circumstance means a situation or occurrence verified by the social services district, and noted in the child's services plan, in which a child is temporarily absent from child care for one or more of the following reasons:
(8) For purposes of this section, a social services district may establish the three-month or the six-month periods used in determining maximum temporary absences on either of the following bases:
(c) Reimbursement for payments to licensed or registered child day care providers or legally-exempt group child care programs during program closures also is allowable subject to the following conditions:
(2) The program closure is due to a State, Federal or nationally recognized holiday or due to extenuating circumstances beyond the provider's control including but not limited to:
(d) Special reimbursement requirements specific to the title XX Social Services Block Grant Program.
(e) Payments by a social services district for child day care, informal child care and legally- exempt group child care are subject to reimbursement only when the following requirements are met:
(1) Payments do not exceed the actual cost of care. For purposes of this Part, the actual cost of care is: