N.Y. Social Services Law § 394-c: Application and approval process

§ 394-c. Application and approval process. 1. A business entity must

submit a complete application as prescribed by the commissioner by the

thirty-first of January after the end of the service year.

2. The commissioner shall establish procedures for a business entity

to submit applications. As part of the application, each business entity

must:

(a) provide evidence in a form and manner prescribed by the

commissioner of their business eligibility;

(b) provide the license or registration issued to the business entity,

directly or through a third party, by the office to operate a child care

program indicating the number of child care seats created or, in the

case of a child care program that has experienced an expansion of child

care seats, the license or registration issued by the office

demonstrating such expansion;

(c) provide evidence in a form and manner prescribed by the

commissioner establishing:

(i) the total number of child care seats that were occupied during the

service year;

(ii) of such total number of child care seats that were occupied, the

number of infant child care seats that were occupied and the number of

toddler child care seats that were occupied;

(iii) that, to the extent the business entity, directly or through a

third party, has expanded child care, the number of child care seats in

existence before such expansion and the number of such child care seats

that were occupied before such expansion; and

(iv) that the costs imposed on the business entity's employees for

such child care program do not exceed forty percent of the child care

rate;

(d) agree to allow the department of taxation and finance to share the

business entity's tax information relevant to the administration of this

title with the office. However, any information shared as a result of

this title shall not be available for disclosure or inspection under the

state freedom of information law;

(e) allow the office and its agents access to any and all books and

records the office may require to monitor compliance; and

(f) agree to provide any additional information required by the office

relevant to this title.

3. After reviewing a business entity's completed final application and

determining that the business entity meets the eligibility criteria as

set forth in this title, the office may issue to that business entity a

certificate of tax credit, which shall set forth the amount of the

credit that may be claimed and the service year.