Report of Examination Of The Administrative Costs Incurred Under The Health Insurance For The Aged And Disabled (Medicare), Empire Medicare Services, For The Periods, Part A - October 1, 1995 Through September 30, 1999, and Part B - October 1, 1996 ...

Conrad and Associates, L.L.P., certified public accountants, under the contract with the U.S. Department of Health and Human Services (HHS), performed a financial and compliance audit of expenditures claimed by Empire Medicare Services (EMS) related to administration of the Medicare Part A and Part B programs.  The audit included such tests necessary to assure that costs charged to Medicare were allowable and allocable and were provided in an economic and efficient manner.  Minor questioned costs of $600 for Part A and $2,650 for Part B resulted from the audit.