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Mr. Beniawski is experienced in providing audit services to nursing homes, home health agencies, mental health agencies, vocational schools, hospitals, religious institutions and HMOs. In addition, he performs audits in accordance with OMB Circular A-133 and the HUD Audit Guide. Mr. Beniawski is also versed in Statutory Audit Requirements (NYS and NAIC guidelines for HMOs). Mr. Beniawski, well known for his technical prowess, has planned for, prepared and reviewed the following cost reports: ICR, CFR, RHCF-4, RHCF-2, BCCF-1, AHCF-1, Personal Care, Schedule of Certified Costs (NYS and HUD), Long-Term Home Health Care, Certified Home Health Care, and Medicare - all programs. His professional affiliations include: American Institute of Certified Public Accountants, New York State Society of Certified Public Accountants, Healthcare Financial Management Association, and Instructor of Continuing Professional Education. | 