(a) An eligible provider shall prepare, and keep for a period of six years, or three years after the patient reaches the age of 18, whichever period is longer, all records necessary to disclose the extent of services furnished to Medicaid recipients and all information regarding claims for payment submitted by, or on behalf of, the provider, in accordance with applicable State and Federal law.
(b) Subject to the requirements of part 2 of title 42 of the Code of Federal Regulations, an eligible provider shall furnish to the New York State Department of Health or the Secretary of the United States Department of Health and Human Services, and/or their fiscal agent and/or their contractors, any information they may request regarding payments claimed by the provider for furnishing services.