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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Graduate Medical Education for Dental Residents Claimed by York Hospital for Fiscal Years 2001 and 2002," (A-04-04-06002)

January 23, 2006

Complete Text of Report is available in PDF format (377 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


Our objective was to determine whether York Hospital included the appropriate number of dental residents in its full-time equivalent (FTE) counts when computing Medicare graduate medical education payments for fiscal years (FYs) 2001 and 2002.  The Hospital generally included the appropriate number of dental residents in its FTE counts.  However, the number of FTE residents claimed included didactic, i.e., classroom, time for the residents when working in nonhospital settings.  We recommended that the Hospital work with CMS to resolve the $579,977 for the didactic time of residents assigned to nonhospital settings.  In comments, the Hospital stated that, although the didactic time was claimed based on a CMS letter providing general guidance on this matter, the Hospital concurred with our recommendation.