N.Y. Comp. Codes R. & Regs. tit. 18, § 415.7
(a) For child care services provided under the New York State Child Care Block Grant Program. State reimbursement to a social services district will be available, up to the social services district's annual block grant allocation for 75 percent of allowable costs for child care services provided to families in receipt of public assistance and for 100 percent of allowable costs for child care services provided to all other eligible families. Allowable program costs include the following costs of providing child care services:
(c) A social services district may spend no more than five percent of its annual block grant allocation for administrative activities. The term administrative activities does not include the costs of providing child care services set forth in subdivision (a) of this section. Administrative activities include, but are not limited to the following:
(f) When offering child care services under the New York State Child Care Block Grant Program to a family eligible to receive such services, a participating social services district must offer the child's caretaker the choice either: