N.Y. Comp. Codes R. & Regs. tit. 5, § 72.4 – Eligible costs.

(a) Costs generally may not be incurred prior to a written commitment from the department. Exceptions may be made when the applicant can satisfactorily demonstrate undue hardship, the lack of other available funding or the exigency of the project. In no event, shall a cost be eligible if incurred prior to July 22, 1998.
(b) Costs funded with Federal assistance or through other State waste prevention programs shall not be eligible for funding under this program.
(c) All costs shall be reasonable, as determined by the department.
(d) Project costs may be eligible only after the department determines their eligibility and approves such costs through review of a program application.
(e) Eligible cost items include, but are not limited to the following:
1. (1) Capital costs incurred for the acquisition, construction, alteration, repair or improvement of a building, fixtures, machinery or equipment associated with the following activities:
  1. (i) source reduction;
  2. (ii) material or feedstock substitution resulting in the use of less toxic or non-toxic materials, provided that said substitution does not result in the creation of a new risk;
  3. (iii) in-process recycling;
  4. (iv) recycling or reuse of non-hazardous solid wastes;
  5. (v) increased energy efficiency;
  6. (vi) conservation of the use of water or other natural resources which improves the economics of business operations;
  7. (vii) elimination of materials purchases, which would result in waste reduction and resource conservation; and
  8. (viii) other practices or technologies that reduce the use of hazardous materials or otherwise improve air or water quality.
2. (2) Engineering, architectural and other professional consulting services performed in relation to the project.
3. (3) Land surveys certified by an individual licensed to practice land surveying in the State of New York. Costs for salaries of applicant or project co-implementor employees performing this function are not eligible.
4. (4) Legal services rendered in connection with the project, including, but not limited to, costs related to bond development. Costs for salaries of applicant or project co-implementor employees performing this function are not eligible.
5. (5) Construction and infrastructure costs associated with site preparation and improvement, such as drainage and sewer systems, demolition, relocation of utilities, purchase and installation of materials and equipment, erection of structures and associated costs necessary to implement the project including, but not limited to, insurance, labor, building materials and materials storage, temporary utilities, security, performance bonds and permits for eligible items. Labor overtime costs may be eligible if such costs were incurred on an emergency basis and proper documentation is provided to the department. Eligibility for State assistance for all construction costs are limited to the term of the State assistance contract.
6. (6) Land costs for not more than the reasonable amount of land required for the project.
7. (7) Directly related transportation facility costs, including, but not limited to:
  1. (i) acquisition and/or development of transportation facilities such as access roads, docks, wharves, rail spurs and railheads, for the purpose of facilitating the movement of recyclable materials to market;
  2. (ii) land acquisition for the construction of transportation facilities, not to exceed a reasonable amount of land required for the project; and
  3. (iii) engineering, architectural, legal and other professional consulting services.
8. (8) Directly related technical assistance costs, include, but are limited to:
  1. (i) personal service expenses for project employees and support staff engaged in, but not limited to, source reduction or material substitution practices, in-process recycling, recycling or reuse of non-hazardous solid wastes, energy efficiency practices, conservation of water or other natural resources that improve process economics of businesses, waste or resource reduction practices, and/or other practices which reduce the use of hazardous materials or improve air or water quality, implementing education, training or quality control programs, preparing and distributing educational or training materials. Only that portion of the employee's time directly related to the project will be eligible for reimbursement. Costs which are funded by other State waste prevention programs or Federal programs are ineligible for assistance;
  2. (ii) corresponding fringe benefit costs for above noted personal service costs;
  3. (iii) non-personal service expenses in support of the personnel assigned to the project, including, but not limited to, supplies and materials, publications, travel, printing, postage, office equipment rental and repair, office space rental, telephone, utilities and office equipment purchases; and
  4. (iv) contractual services costs associated with parties hired to perform any of the above described functions.