N.Y. Comp. Codes R. & Regs. tit. 14 § 552.7

Current through Register Vol. 46, No. 45, November 2, 2024

Section 552.7 - Final audit report

(a) After receipt of the provider of service's response to the draft report, or at any time after the expiration of 30 days from the mailing of the draft report, a final report may be issued. Prior to issuance of the final audit report, the Office of Mental Health must consider the provider of service's comments and, any supporting documents and materials which have been submitted.

(b) The final audit report shall include:

(1) a statement of the nature and amount of the audit findings, the basis for the action and the statutory, regulatory or other legal basis supporting the action;

(2) if necessary, a request for a clearly delineated plan of corrective action;

(3) a request that the provider of service attach a repayment schedule for the amount due the State as a result of the audit; and

(4) the provider of service's response to the draft audit report or, at the Office of Mental Health's discretion, a synopsis of such response.

(c) Upon the completion of a final audit, the Office of Mental Health may determine that the report should be forwarded to another agency(s) for further action. In the event of a finding of Medicaid fraud or abuse, such report shall be forwarded to the New York State Department of Social Services for appropriate action.

(d) The provider of service's response to the final audit report shall include:

(1) a plan of corrective action including the dates of implementation for each recommendation; and

(2) in the event that the Office of Mental Health has determined the existence of an overpayment of Office of Mental Health local assistance or other funding, a repayment schedule for the amount due the Office of Mental Health or State.

(e) Repayment schedules shall be negotiated between the provider of service and the Office of Mental Health. Upon the final approval by the Office of Mental Health, any balance remaining unpaid after a period deemed reasonable shall be assessed interest, compounded daily, using the corporate underpayment rate of the New York State Department of Taxation and Finance. A reasonable period of time shall be defined as normally one year unless circumstances support the approval of a longer period of time. Interest charges shall accrue from the first day following the end of the repayment period and shall continue until the provider of services obligation is fulfilled.

(f) The provider of service's response to the final audit report must be mailed within 45 days of receipt of the final report. Failure to respond within that time period will be considered by the Office of Mental Health to be a violation of the provider of service's operating license, and appropriate legal action will be taken.

N.Y. Comp. Codes R. & Regs. Tit. 14 § 552.7