Cash Receipts Assessment Program
October 20, 2004
Dear Administrator/Controller:
Re: Cash Receipts Assessment Program
The following will provide a summary and related implementation instructions regarding recent statutory modifications made to the Nursing Home Cash Assessment Program authorized pursuant to Section 2807-d of the Public Health Law. These modifications include: <1) an increase to the existing assessment rate of two and five tenths percent (2.5%) to five percent (5%), retroactive to April 1, 2004; <2) a continuation of this 5% assessment through March 31, 2006; <3) amnesty from the interest and penalty provisions of Public Health Law (PHL) Section 2807-d, for currently outstanding reports and payments due for the January 1, 2003 through June 30, 2004, assessment period if filed and paid on or before February 15, 2005; and <4) a 50% abatement of interest and penalties on unpaid balances which remain due for periods prior to January 1, 2003.
Section 6 of Part C of Chapter 58 of the Laws of 2004 amends PHL 2807-d (2)(b)(vi) to read <"...for all such gross receipts received on or after April 1, 2003, through March 31, 2006, such assessment shall be five percent, and further provided that such assessment shall expire and be of no further effect for all such gross receipts received on or after April 1, 2006." As a result, nursing facilities must adjust previous assessment payments made at the 2.5% assessment rate commencing with the April 2004 report month. Facilities must also eventually file future reports and payments based on the increased assessment level of 5%.
Until you receive further notice from the Department, please continue to file your reports and payments at the existing 2.5% assessment rate and pend filing of the required retrospective adjustments referenced above. This should not be construed as a waiver for meeting the increased assessment obligations required by statute. You will be advised through a subsequent transmittal when the increased payment obligations required by statute should be paid to the Department's Assessment Fund Administrator.
Section 29 of Part C of Chapter 58 of the Laws of 2004 contains the following provisions:
" Payment checks submitted in response to this amnesty provision should be made payable
to the Mr. Jerome Alaimo Mr. Jerome Alaimo These provisions also provide that uncollected interest and penalty for outstanding reports and payments due
for periods prior to January 1, 2003, be abated by 50%. The Department is in the process of issuing
estimated bills and/or adjusting existing Medicaid recoupments associated with
such delinquencies to implement this abatement. Those not yet billed for delinquencies for the effective periods
will shortly be receiving such notifications. If you have any questions concerning your outstanding reports and payments, please contact
Ms. Joanne Yaworsky at the Office of the Assessment Fund Administrator,
Excellus BlueCross BlueShield, Central New York Region, at (315) 448-6781. For all other questions, please contact
either Mr. Walter Susko or Ms. Karla Knuth of the Bureau of Financial
Management and Information Support at (518) 473-4653. Sincerely, Mark H. Van Guysling EnclosureRegular Mail
Assessment Fund Administrator
Office of Pool Administration
P.O. Box 4757
Syracuse, New York 13221-4757Express or Overnight Mail
Assessment Fund Administrator
Office of Pool Administration
344 South Warren Street
Syracuse, New York 13202-2008
Assistant Director
Division of Health Care Financing