N.Y. Comp. Codes R. & Regs. tit. 9 § 457.30
On and after October 1, 1970, every county, city, town or village enforcing the provisions of article 25 of the Parks, Recreation and Historic Preservation Law shall be entitled to receive State aid as hereinafter provided. A county, city, town or village seeking reimbursement for expenditures incurred in enforcement of this article shall submit to the commissioner, by January first of each year, an estimate of such expenditures for the current fiscal year, in such form and containing such information as the commissioner may require. Within one month after the close of the fiscal year, each such county, city, town or village shall submit to the commissioner a statement of authorized expenditures actually incurred, in such form and containing such information as he may require. For the purpose of this section, fiscal year shall mean the period from April 1st through March 31st.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 457.30