§ 4-01 Final Audit Report.
RCNY § 4-01
(a)After the receipt of the hospital's objections to the draft audit report, or if no objections have been received within 30 days after mailing the draft audit report to the hospital, a final report shall be issued. In preparing the final audit report, the Bureau of Financial Audit (BFA) of the New York City Comptroller's Office (Comptroller) shall consider the objections, any supporting documents and materials submitted therewith, the draft audit report, and any additional material which may become available.
(b)The final audit report and/or the cover letter accompanying it shall clearly advise the hospital: (1) of the nature and amount of the audit findings, the basis for the action and the statutory, regulatory or other legal basis therefore; (2) of the action which will be taken; (3) that the withholding action will occur 35 days from the date of the final audit report unless an appeal is taken; (4) of the right to appeal the administrative action by requesting a hearing; (5) the name, title, address and telephone number of the BFA's Director whom the hospital must contact to request a hearing; (6) that a request for a hearing must be made in writing and postmarked or delivered within 30 days of receipt of the final audit report which shall be presumed to be five days from the date of mailing; and (7) that the request may not address issues regarding the: (i) statistical sampling and extrapolation methodologies used to determine the disallowances; (ii) disallowances where patient account records to substantiate billings were missing at the time of the audit; or (iii) any issue that could have been raised, but was not, in a written response to the draft report. (Renumbered City Record 6/29/2018, eff. 7/29/2018)
