New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter II - Administrative Rules and Regulations › Subchapter L - Hospitals and Related Facilities › Part 86 - Reporting and Rate Certifications for Facilities › Subpart 86-1 - Medical Facilities › Section 86-1.2 - Financial and statistical data required

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each medical facility shall complete and
					 file with the department and/or its agent annual financial and statistical
					 report forms supplied by the department and/or its agent. Medical facilities
					 certified for title XVIII (Medicare) shall use the same fiscal year for title
					 XIX (Medicaid) and title B (children's bureau programs) as is used for title
					 XVIII. All other medical facilities must report their operations on a
					 calendar-year basis.
(b) Financial
					 and statistical reports required by this Subpart shall be submitted to the
					 department and/or its agent no later than five months following the close of
					 the fiscal period. Extensions of time for filing reports may be granted by the
					 commissioner upon application received prior to the due date of the report only
					 in those circumstances where the medical facility establishes, by documentary
					 evidence, that the reports cannot be filed by the due date for reasons beyond
					 the control of the facility.
(c) In
					 the event a medical facility fails to file the required financial and
					 statistical reports on or before the due dates, or as the same may be extended
					 pursuant to subdivision (b) or (e) of this section, or fails to comply with the
					 provisions of subdivision (k) of this section, the commissioner shall reduce
					 the current rate paid by State governmental agencies by two percent for a
					 period beginning on the first day of the calendar month following the original
					 due date of the required reports and continuing until the last day of the
					 calendar month in which the required reports are filed.
(d) In the event that any information or data
					 which a facility has submitted to the department on required reports, budgets
					 or appeals for rate revisions intended for use in establishing rates is
					 inaccurate or incorrect, whether by reason of subsequent events or otherwise,
					 such facility shall forthwith submit to the department a correction of such
					 information or data which meets the same certification requirements as the
					 document being corrected.
(e) If
					 the financial and statistical reports required by this Subpart are determined
					 by the department or its agent to be incomplete, inaccurate or incorrect, the
					 facility will have 30 days from date of receipt of notification to provide the
					 corrected or additional data. Failure to file the corrected or additional data
					 within 30 days, or within such period as extended by the commissioner, will
					 result in application of subdivision (c) of this section.
(f) Specific additional data related to the
					 rate setting process may be requested by the commissioner. These data, which
					 may include but are not limited to, those for use in a wage geographic
					 differential survey, a peer grouping data survey, a medical supplies survey, a
					 malpractice insurance survey, a graduate medical education survey and a
					 quarterly utilization survey, must be provided by the medical facility within
					 30 days from the date of receipt of notification to supply such information.
					 The commissioner must supply to each facility, prior to the start of each rate
					 period, a preliminary listing of the data that will be required. Failure to
					 submit the additional data shall result in application of the provisions of
					 subdivision (c) of this section, unless the medical facility can prove by
					 documentary evidence that the data being requested is not available.
(g) General hospitals shall submit to the
					 commissioner at least 120 days prior to the commencement of each revenue cap
					 year, a schedule of anticipated capital-related inpatient expenses for the
					 forthcoming year pursuant to the provisions of section
					 86-1.25 
					 of this Subpart.
(h) General
					 hospitals with exempt psychiatric units shall submit hospital data regarding
					 patients in such units as required by the Office of Mental Health (see 14 NYCRR
					 Part 580).
(i) Each medical
					 facility shall file with the department a complete copy of the Department of
					 the Treasury, Internal Revenue Service Form 990, for that facility. The Form
					 990 shall be submitted to the department no later than 30 days following the
					 annual filing with the Internal Revenue Service. Failure to submit the Form 990
					 shall result in application of the provisions of subdivision (c) of this
					 section.
(j)
Generally
					 accepted accounting principles.
The completion of the financial and statistical report
						forms shall be in accordance with generally accepted accounting principles as
						applied to the medical facility, unless the reporting instructions authorize
						specific variation in such principles.
(k)
Accountant's certification.
With regard to institutional cost reports filed for
						report years prior to 2010, the institutional cost report shall be certified by
						an independent licensed public accountant or an independent certified public
						accountant. The minimum standard for the term independent shall be the standard
						used by the State Board of Public Accountancy.
(l)
Certification by operator, officer
					 or official.
(1) The institutional
					 cost report shall be certified by the operator of a proprietary medical
					 facility, an officer of a voluntary medical facility, or the public official
					 responsible for the operation of a public medical facility.
(2) The form of the certification required in
					 paragraph (1) of this subdivision shall be as prescribed in the annual fiscal
					 and statistical report forms provided by the commissioner.