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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Graduate Medical Education for Dental Residents Claimed by the New York University Hospitals Center for Calendar Years 2000 through 2002," (A-02-04-01008)

May 3, 2006

Complete Text of Report is available in PDF format (438 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


Our objective was to determine whether New York University Hospitals Center (the Hospital) included the appropriate number of dental residents in its full-time equivalent (FTE) counts when computing Medicare graduate medical education (GME) payments for calendar years (CYs) 2000 through 2002.  The Hospital inappropriately included dental residents in its FTE counts for CY 2002.  Contrary to Federal regulations, the Hospital (1) inaccurately recorded resident days worked and (2) inappropriately claimed the time of a resident who had exceeded his initial residency period.  The number of FTE residents claimed by the Hospital included didactic time, i.e., classroom time, for residents when working in nonhospital settings.

We recommended that the Hospital:  (1) file an amended cost report to refund of $10,783 associated with the overstated FTEs; (2) use the results of this audit to help educate staff; (3) determine whether errors similar to those identified in our review occurred in Medicare cost reports after CY 2002 and refund any overpayments; and (4) work with CMS to resolve the FTEs corresponding to the didactic time of residents assigned to nonhospital settings.  The Hospital concurred with three of our four recommendations.  The Hospital acknowledged that it claimed the didactic time of residents assigned to nonhospital settings but believed that the time was allowable.