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Prepaid Expenses and Other Current Assets | 12 Months Ended
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Jun. 30, 2016
Prepaid Expenses and Other Current Assets [Abstract] |
PREPAID EXPENSES AND OTHER CURRENT ASSETS | NOTE 3 - PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses consisted of the following (rounded to nearest $00):
|  | June 30, 2016 |  |  | June 30, 2015 |
Rent |  | $ | - |  |  | $ | 450,700 |
Research and development |  |  | 17,600 |  |  |  | 565,100 |
Insurance |  |  | 346,100 |  |  |  | 337,100 |
Biotechnology tax credit receivable |  |  | 231,900 |  |  |  | 82,000 |
Legal |  |  | 171,100 |  |  |  | - |
Other |  |  | 31,400 |  |  |  | 63,000 |
Total |  | $ | 798,100 |  |  | $ | 1,497,900 |
New York City allows investors and owners of merging technology companies focused on biotechnology to claim a tax credit against the General Corporation Tax and Unincorporated Business Tax for amounts paid or incurred for certain facilities, operations, and employee training in New York City. During the years ended June 30, 2016 and 2015, the Company obtained certificates of biotechnology tax credit from New York City of approximately $149,000 and $82,000, respectively. The Company expects to receive a cash refund of $82,000 and $149,000 in September 2016 and March 2017, respectively.

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