Seal of the Commonwealth of Massachusetts
Massachusetts Audit Explorer - what the State Auditor found

← all audits

Audit of the Office of Medicaid (MassHealth) - Review of Claims Submitted by Dental Arts Lawrence: Dr. Snehal Pingle, Dr. Yuan Fu Shek, and Dr. Ke Wang (April 2, 2025)

April 2, 2025 · Office of Medicaid (MassHealth) · Read the full official report on mass.gov ↗ · official site ↗

Published April 2, 2025 Audit covers July 1, 2019 – June 30, 2023 Under Diana DiZoglio · 2023–present

In plain English
The auditor found problems with some Dental Arts Lawrence MassHealth dental claims: missing provider details in records and a small number of restorations MassHealth should not have paid for.
source
“Dr. Snehal Pingle, Dr. Yuan Fu Shek, and Dr. Ke Wang of Dental Arts Lawrence did not always maintain adequate dental records.”
Read the plain-English breakdown
What is this?

This is a state audit of MassHealth dental claims submitted by three dentists at Dental Arts Lawrence from July 1, 2019 through June 30, 2023.

“The purpose of this audit was to determine whether Dr. Snehal Pingle, Dr. Yuan Fu Shek, and Dr. Ke Wang properly billed MassHealth for dental services and maintained documentation in members’ dental records to support these services.”
Why was it audited?

The audit began after a referral from the State Auditor’s Bureau of Special Investigations, which looks into possible fraud, improper payments, or wrongful receipt of public benefits.

“This audit was initiated as the result of a referral from OSA’s Bureau of Special Investigations.”
Why it matters

MassHealth is a major public program funded partly by Massachusetts taxpayers, so billing errors can affect public money and trust in the program.

“As with any government program, public confidence is essential to the success and continued support for public expenditures, such as the state’s Medicaid program.”
What's in it for me?

For an ordinary resident, the issue is whether public healthcare dollars are being spent only on properly documented and allowed services.

“This makes less funding available to pay for valid, allowable claims through the MassHealth program.”
The bottom line

The auditors found 5 sampled claims without all required provider information and 3 sampled claims, totaling $215, for restorations that were not allowed under MassHealth rules.

“Dr. Snehal Pingle, Dr. Yuan Fu Shek, and Dr. Ke Wang of Dental Arts Lawrence were paid for more than one tooth restoration on the same members’ teeth and teeth surfaces within a 12-month period in 3 of the 131 dental claims, totaling $215.”
What happens next

MassHealth said it will review the sampled claims, recover overpayments if it finds rule violations, and consider whether system updates are needed.

“MassHealth plans to review the 131-claim sample that the OSA reviewed for this audit.”
Why it's significant

Beyond the specific $215 issue, auditors flagged a broader concern: Dental Arts Lawrence had many repeat restorations on the same tooth surfaces soon after the 12-month limit expired, raising questions MassHealth should review.

“The high rate of restorations on the same member, same tooth, and same surface makes the medical necessity of the procedure questionable and creates a concern for the quality of care provided to MassHealth members, especially considering the fact that 92% of all MassHealth claims over a four-year period occurred on days when the treating dentists reported that they worked at least 12 hours.”
Jargon, unpacked

MMIS is the computer system MassHealth uses to process claims and store claim-related data.

“MMIS is the claim processing and data warehouse system that MassHealth uses.”
Identified in this audit - source-verified
$215

What the Auditor checked

What the Auditor found

Dental Arts Lawrence did not always maintain adequate dental records for sampled MassHealth claims.
recordkeeping/documentationinternal controls

Why it matters: By submitting inaccurate billing information, Dental Arts Lawrence limits MassHealth's ability to effectively monitor it.

Standard: Dental records for MassHealth dental claims must substantiate the nature, extent, and necessity of care and include required information such as the name and title of the individual servicing provider. ( Section 420.414(B) of Title 130 of the Code of Massachusetts Regulations; 130 CMR 420.404(A) )

1 recommendation
  • Dr. Snehal Pingle, Dr. Yuan Fu Shek, and Dr. Ke Wang of Dental Arts Lawrence should implement monitoring controls to ensure that all claims are properly submitted to MassHealth.
Agency response & Auditor reply
Agency: "The 5 claims were billed under a different provider (doctor record for the patient but evaluated from another dentist in absence of their colleague) due to a software error. . . ."
Auditor: "According to its response, Dental Arts Lawrence agrees with the issue related to billing under a different provider."
Dental Arts Lawrence billed and was paid for unallowable tooth restorations.
recordkeeping/documentationinternal controls

Why it matters: The unallowable restoration claims reduced funding available for valid MassHealth claims.

Standard: MassHealth does not pay for more than one resin-based composite restoration per member per tooth surface per 12 months per provider or provider location. ( 130 CMR 420.425 )

2 recommendations
  • Dental Arts Lawrence should work with MassHealth to determine the number of claims that are unallowable and should enter into an appropriate program of financial recovery for the Commonwealth.
  • MassHealth should update its system to ensure that dental restorations are paid for appropriately.agency: agreed
Agency response & Auditor reply
Agency: "Here in this particular case, MassHealth system failed and obviously happens to be an exception, not the norm, certainly an error of 0.0001% and evidently an overpayment of $215."
Auditor: "According to its response, Dental Arts Lawrence agrees with our finding."

Verified dollar findings

Improper payments identified $215

Money paid out that the audit found should not have been - overpayments, unallowable and nonreimbursable charges, improper claims.

$215 - unallowable costs

More audits of this entity

Other Office of the State Auditor reports on Office of Medicaid (MassHealth) .

See this entity's page with all 71 audits →