N.Y. Comp. Codes R. & Regs. tit. 10 § 455.34
This functional reporting center must contain all the expenses associated with the procurement, preservation, storage, compounding, manufacturing, packaging, controlling, assaying and dispensing of medications (including intravenous solutions) for in- and out-patients carried out under the jurisdiction of a licensed pharmacist. This functional reporting center should include the cost of drugs charged to patients and the cost of non-billable floor stock distributed to the various departments. Additional activities include but are not limited to the following: developing and maintaining formularies established by the medical staff; consulting and advising medical staff and nursing staff on drug therapy overdoses; adding drugs to I.V. solutions; analyzing incompatibility of drug combinations; and stocking of floor drugs and dispensing machines.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 455.34