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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 10. Department of Health |
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Chapter II. Administrative Rules and Regulations |
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Subchapter R. Health Maintenance Organizations |
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Part 98. Health Maintenance Organizations |
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Subpart 98-3. Managed Care Organizations--Audited Financial Statements |
| 10 CRR-NY II R 98-3 Notes |
| Sec. 98-3.1. Purpose |
| Sec. 98-3.2. Definitions |
| Sec. 98-3.3. General requirements related to filing of annual audited financial reports and audit committee appointment |
| Sec. 98-3.4. Contents of annual audited financial report |
| Sec. 98-3.5. Designation of CPA |
| Sec. 98-3.6. Qualifications of CPA |
| Sec. 98-3.7. Consolidated or combined audits |
| Sec. 98-3.8. Scope of audit and report of CPA |
| Sec. 98-3.9. Notification of adverse financial condition |
| Sec. 98-3.10. Communication of internal control related matters noted in an audit |
| Sec. 98-3.11. CPA’s letter of qualifications |
| Sec. 98-3.12. Availability and maintenance of CPA work papers |
| Sec. 98-3.13. Requirements for audit committees |
| Sec. 98-3.14. Conduct of MCO in connection with the preparation of required reports and documents |
| Sec. 98-3.15. Management’s report of internal control over financial reporting |
| Sec. 98-3.16. Effective date and special rules |