N.Y. Comp. Codes R. & Regs. tit. 9, § 6655.6 – CSE matching requirements.

(a) Within the appropriations available therefor, the office reimburses area agencies with CSE project allotments:
1. (1) for 75 percent of initial approved expenditures, up to statutory limits (which, at the time of promulgation of these regulations, were $24,000, or $3 per elderly person in the county [or City of New York], whichever is greater); and
2. (2) for 50 percent of additional expenditures, up to statutory limits (which, at the time of promulgation of these regulations, were $8,000, or $1 per elderly person in the county [or City of New York], whichever is greater). For the purposes of this section, approved expenditures shall exclude:
  1. (i) proceeds from required cost sharing under EISEP, whether or not used to provide CSE services; and
  2. (ii) proceeds from contributions, to the extent not used for local match.
(b) The remainder of approved expenditures may be met through county (or City of New York) funds appropriated for CSE projects, other public and private funds (except for Federal funds allocated to states or localities according to population or other noncompetitive basis or funds used to match other State or Federal noncompetitive funds, or base-year expenditures), in-kind contributions (such as salaries and fringe benefits of personnel assigned to CSE projects, including prorated salaries for personnel assigned part-time, the fair market rental value of donated space, and building maintenance) for direct program costs for which an audit trail is maintained, and participant contributions. Funds received from required EISEP or CSE cost sharing may not be used as any part of the required local match.