New York Codes, Rules and Regulations › Title 14 - DEPARTMENT OF MENTAL HYGIENE › Chapter XIII - Office of Mental Health › Part 552 - Audits Of Office Of Mental Health Licensed Or Operated Facilities, Programs Or Units › Section 552.5 - Record retention, notification process and written representation

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All fiscal,
				statistical and programmatic records and reports and all underlying books,
				records, documentation and reports which formed the basis for the provider of
				service's fiscal, statistical and programmatic reports are subject to audit
				including records of a related party or holding company. Such information must
				be kept and maintained by the provider of service for a period of not less than
				six years of filing of the fiscal, statistical or programmatic report, or the
				date such records were required to be filed.
(b) Such information must be furnished upon
				request, to appropriate State, Federal or local agencies for audit and
				review.
(c) Prior to the initiation
				of any audit, the Office of Mental Health may choose to notify the provider of
				service verbally or in writing of the intent to audit and request an opening
				conference. At the opening conference, the nature and scope of the audit will
				be discussed.
(d) The Office of
				Mental Health shall determine the time, manner and place of the
				audit.
(e) The provider of service
				must cooperate with Office of Mental Health staff or agents of the Office of
				Mental Health by filing all financial reports required by the office, including
				but not limited to those required pursuant to section 43.02 (b) and (c)  of the
				Mental Hygiene Law and the requirements of this Part making available all
				documentation and information requested in a timely manner. Failure to timely
				file such required financial reports may result in an enumerated withhold of
				Medicaid payments until such time as such reports are appropriately filed, in
				addition to any other penalties or administrative actions.
(f) Where feasible the Office of Mental
				Health may enter into an agreement with other agencies and organizations having
				audit responsibilities to assist in the execution of an audit. The Office of
				Mental Health reserves the right after entering into any such agreement, to use
				the findings of the combined audit or to perform an independent audit of either
				limited or comprehensive scope of the same fiscal period audited by the other
				agency or organization.
(g) Upon
				completion of an on-site field audit, the Office of Mental Health will afford
				the provider of service the opportunity for a closing conference at which time
				the findings will be reviewed and explanation and/or additional materials may
				be presented by the provider of service or auditor.
(h) At the conclusion of the audit, the
				auditors shall prepare, and the provider of service shall sign, a written
				representation letter to confirm that all pertinent records have been made
				available and that all relevant information has been disclosed to the auditors.
				Such written representations from the provider of service shall be used to
				confirm oral statements and to reduce the likelihood of misunderstandings
				between the provider of service and the auditors.