N.Y. Comp. Codes R. & Regs. tit. 9, § 7920.6
(b) Costs incurred by the applicant shall be based on:
(5) estimates of any minor repairs, alterations or other activities directly related to the proper installation of an energy conservation measure, not to exceed 20 percent of the cost of such measure.
(c) In-kind services.
The value assigned to in-kind services is not a cost which is eligible for a program rebate. However, such value may be included as part of the applicant's required contributory or matching share of the total project cost.
(a) General.
The total estimated project cost shall include costs to be incurred by the applicant and the value of in-kind services to be provided. Such costs shall not include administrative expenses, or costs associated with obtaining a focused energy analysis.