Review of Medicare Contractor's Pension Segmentation Requirements for the Medicare Part B Segment at HealthNow New York, Inc., for the Period April 1, 1995, to January 1, 2007

HealthNow New York, Inc. (HealthNow), a Centers for Medicare & Medicaid Services (CMS) contractor, understated the Medicare segment pension assets by $804,000 for the period April 1, 1995, to January 1, 2007. HealthNow administered Medicare Part B and Durable Medical Equipment Regional Carrier operations under cost reimbursement contracts with CMS.