10 CRR-NY 98-3.12NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 10. DEPARTMENT OF HEALTH
CHAPTER II. ADMINISTRATIVE RULES AND REGULATIONS
SUBCHAPTER R. HEALTH MAINTENANCE ORGANIZATIONS
PART 98. HEALTH MAINTENANCE ORGANIZATIONS
SUBPART 98-3. MANAGED CARE ORGANIZATIONS—AUDITED FINANCIAL STATEMENTS
10 CRR-NY 98-3.12
10 CRR-NY 98-3.12
98-3.12 Availability and maintenance of CPA work papers.
Every MCO shall require the CPA to make available for review by the commissioner all work papers prepared in the conduct of the CPA’s audit and any communications related to the audit between the CPA and the MCO, at the offices of the MCO, at the Health Department or at any other reasonable place designated by the commissioner. Every MCO shall require that the CPA retain the audit work papers and communications for six calendar years from the date of the audit report.
10 CRR-NY 98-3.12
Current through September 15, 2021
End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.