Audit of HealthNow New York, Inc.'s Unfunded Pension Costs for 1995 Through 2006

HealthNow New York, Inc. (HealthNow), a Centers for Medicare & Medicaid Services (CMS) contractor, understated the January 1, 2007, accumulated unallowable unfunded pension costs by $133,000 ($21,000 for the Medicare segment plus $112,000 for the "Other" segment). HealthNow administered Medicare Part B and Durable Medical Equipment Regional Carrier operations under cost reimbursement contracts with CMS.