Included in CFR Manual Only - New York State Office of Mental Health

New York State
Consolidated
Budget and Claiming
Manual
Subject: Appendix DD – OMH Level I
COPS/CSP/Level II COPS Medicaid
Revenue
For the Periods:
January 1, 2010 to December 31, 2010
July 1, 2010 to June 30, 2011
Section/Page: 54.1
Issued: February 15, 2010
The following guidelines are to be used for the purpose of budgeting and claiming Medicaid
Revenue from: (a) Level I Comprehensive Outpatient Program ( Level I COPS), (b) Community
Support Program (CSP), and (c) Level II COPS fee supplement.
General Instructions
1. For Article 31 and Diagnostic and Treatment Center (D&TC) providers, Level I COPS,
CSP, and Level II COPS revenue should be reported on the Consolidated Budget
Report (CBR) and Consolidated Claiming Report (CCR) on the cash basis of
accounting consistent with Section 3.0 of the Consolidated Budget Report (CBR)
manual (the Methods of Accounting Section). This reporting requirement was
implemented for the purpose of preventing discrepancies between the reserve
amounts (overpayments) calculated by providers, and the revenue reconciliations
calculated by the Office of Mental Health (OMH).
(b) For Article 28 providers, Level I COPS and CSP revenue should be reported on the CBR
and CCR on the accrual basis of accounting.
(c) For all providers, Level I COPS, CSP, and Level II COPS revenue should be reported on
the core CFR schedules (CFR-1 through DMH-1) on the accrual basis of accounting in
the column of the licensed outpatient program which generated the revenue up to the
threshold limit. Level I COPS, CSP, and Level II COPS revenue received over the
threshold limit must be reported on Line 39 - Other Non-Generally Accepted Accounting
Principles (GAAP) Adjustments of the DMH-2.
(d) To assist providers in properly segregating and tracking their Level I COPS/CSP/Level II
COPS Medicaid revenue, and identify any revenue that was received in excess of the
threshold, OMH has designed a worksheet to help aid in this process. The worksheet is
located at the end of this appendix.
Level I COPS
Level I COPS providers have the potential to generate Level ! COPS revenue in excess of the
Level I COPS threshold (the Level I COPS threshold represents the 110% Level I COPS amount
(110% of corridor eligible funding and 100% of non-corridor eligible funding (500, Non-COPS,
Shared Staff) that can be retained by the provider on an annual basis)). You may receive your
threshold amount from the county, the field office, or the OMH COPS/CSP Rate Setting Unit.
When Level I COPS overpayments occur, they will be recovered by the State through the Level I
COPS reconciliation process by direct payment (a check) of the full amount to DOH or the 15%
withhold method (a series of reductions that is no more than 15% of any Medicaid check). The
recovery process is described in great detail in the letter DOH will send should a recovery take
place. Therefore, it is in the best interest of all providers to monitor their Level I COPS revenue
collections, and set aside those amounts that will be recovered (amounts set aside for recoveries
are also referred to as Level I COPS reserves).