Stewart M. Presser
Adjunct Assistant Professor of Public Administration

Stewart Presser teaches financial accounting and advanced health care payment systems as a member of the adjunct faculty. He serves as the Vice President of Patient Financial Resources for Greater New York Hospital Association (GNYHA) and as Vice President of Corporate Affairs for GNYHA Ventures, Inc., GNYHA's for-profit subsidiary. Previously he held positions in the finance departments of Presbyterian Hospital, now NY Presbyterian Hospital and Beth Israel Medical Center. Mr. Presser received his B.S. in accounting from New York University.

Semester Course
Spring 2014 HPAM-GP.2845.001 Advanced Health Care Payment Systems

Advanced Health Care Payment Systems is designed to familiarize students with the various health care payment systems that are used by various healthcare payers. The course focuses on Medicare's prospective payment systems for hospital and other provider type reimbursement. It also covers New York State Medicaid reimbursement issues and provides a general understanding of the healthcare charge structure. The course will also focus on the fundamentals of establishing a compliance program to identify and prevent fraud and abuse issues.

Payment methods serve as a regulatory and market mechanism guiding the direction and activities of healthcare providers. It is essential that decision makers understand and assess the impact of reimbursement methodologies and the interaction between healthcare regulation, reimbursement methodologies and financial decision making.

This course will familiarize students with payment methodologies as directed by current Federal and New York State health care regulations and market forces. The course focuses on reimbursement for institutional and professional services.

The course includes analysis of actual reimbursement techniques and will familiarize students with the source documents and the process necessary for the analysis of Federal and New York State regulations. Current reimbursement topics will also be discussed and references will be made to newly released information from governmental agencies.


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Spring 2014 PADM-GP.4130.001 Fundamentals of Accounting

Building on the concepts introduced in the core financial management course (CORE-GP.1021), this course covers the fundamentals of financial accounting for for-profit, not-for-profit, and health-care organizations. It provides a look behind the financial statements used in all organizations and focuses on preparation of statements. Topics include journalizing transactions into debits and credits, double-entry accounting, creating general ledger accounts (T-accounts), and accounts receivable (including aging schedules). Students will also learn how and why accounting rules differ for for-profit, not-for-profit, and health-care organizations. Examples of both for-profit and not-for profit financial statements will be reviewed.


Download Syllabus
Spring 2013 PADM-GP.4130.001 Fundamentals of Accounting

Building on the concepts introduced in the core financial management course (CORE-GP.1021), this course covers the fundamentals of financial accounting for for-profit, not-for-profit, and health-care organizations. It provides a look behind the financial statements used in all organizations and focuses on preparation of statements. Topics include journalizing transactions into debits and credits, double-entry accounting, creating general ledger accounts (T-accounts), and accounts receivable (including aging schedules). Students will also learn how and why accounting rules differ for for-profit, not-for-profit, and health-care organizations. Examples of both for-profit and not-for profit financial statements will be reviewed.


Download Syllabus
Spring 2013 HPAM-GP.2845.001 Advanced Health Care Payment Systems

Advanced Health Care Payment Systems is designed to familiarize students with the various health care payment systems that are used by various healthcare payers. The course focuses on Medicare's prospective payment systems for hospital and other provider type reimbursement. It also covers New York State Medicaid reimbursement issues and provides a general understanding of the healthcare charge structure. The course will also focus on the fundamentals of establishing a compliance program to identify and prevent fraud and abuse issues.

Payment methods serve as a regulatory and market mechanism guiding the direction and activities of healthcare providers. It is essential that decision makers understand and assess the impact of reimbursement methodologies and the interaction between healthcare regulation, reimbursement methodologies and financial decision making.

This course will familiarize students with payment methodologies as directed by current Federal and New York State health care regulations and market forces. The course focuses on reimbursement for institutional and professional services.

The course includes analysis of actual reimbursement techniques and will familiarize students with the source documents and the process necessary for the analysis of Federal and New York State regulations. Current reimbursement topics will also be discussed and references will be made to newly released information from governmental agencies.


Download Syllabus
Spring 2013 HPAM-GP.2845.001 Advanced Health Care Payment Systems

Advanced Health Care Payment Systems is designed to familiarize students with the various health care payment systems that are used by various healthcare payers. The course focuses on Medicare's prospective payment systems for hospital and other provider type reimbursement. It also covers New York State Medicaid reimbursement issues and provides a general understanding of the healthcare charge structure. The course will also focus on the fundamentals of establishing a compliance program to identify and prevent fraud and abuse issues.

Payment methods serve as a regulatory and market mechanism guiding the direction and activities of healthcare providers. It is essential that decision makers understand and assess the impact of reimbursement methodologies and the interaction between healthcare regulation, reimbursement methodologies and financial decision making.

This course will familiarize students with payment methodologies as directed by current Federal and New York State health care regulations and market forces. The course focuses on reimbursement for institutional and professional services.

The course includes analysis of actual reimbursement techniques and will familiarize students with the source documents and the process necessary for the analysis of Federal and New York State regulations. Current reimbursement topics will also be discussed and references will be made to newly released information from governmental agencies.


Download Syllabus
Fall 2012 PADM-GP.4130.001 Fundamentals of Accounting

Building on the concepts introduced in the core financial management course (CORE-GP.1021), this course covers the fundamentals of financial accounting for for-profit, not-for-profit, and health-care organizations. It provides a look behind the financial statements used in all organizations and focuses on preparation of statements. Topics include journalizing transactions into debits and credits, double-entry accounting, creating general ledger accounts (T-accounts), and accounts receivable (including aging schedules). Students will also learn how and why accounting rules differ for for-profit, not-for-profit, and health-care organizations. Examples of both for-profit and not-for profit financial statements will be reviewed.


Download Syllabus
Fall 2011 PADM-GP.4130.001 Fundamentals of Accounting

Building on the concepts introduced in the core financial management course (CORE-GP.1021), this course covers the fundamentals of financial accounting for for-profit, not-for-profit, and health-care organizations. It provides a look behind the financial statements used in all organizations and focuses on preparation of statements. Topics include journalizing transactions into debits and credits, double-entry accounting, creating general ledger accounts (T-accounts), and accounts receivable (including aging schedules). Students will also learn how and why accounting rules differ for for-profit, not-for-profit, and health-care organizations. Examples of both for-profit and not-for profit financial statements will be reviewed.


Download Syllabus
Fall 2010 PADM-GP.4130.001 Fundamentals of Accounting

Building on the concepts introduced in the core financial management course (CORE-GP.1021), this course covers the fundamentals of financial accounting for for-profit, not-for-profit, and health-care organizations. It provides a look behind the financial statements used in all organizations and focuses on preparation of statements. Topics include journalizing transactions into debits and credits, double-entry accounting, creating general ledger accounts (T-accounts), and accounts receivable (including aging schedules). Students will also learn how and why accounting rules differ for for-profit, not-for-profit, and health-care organizations. Examples of both for-profit and not-for profit financial statements will be reviewed.


Download Syllabus
Spring 2010 HPAM-GP.2845.001 Advanced Health Care Payment Systems

Advanced Health Care Payment Systems is designed to familiarize students with the various health care payment systems that are used by various healthcare payers. The course focuses on Medicare's prospective payment systems for hospital and other provider type reimbursement. It also covers New York State Medicaid reimbursement issues and provides a general understanding of the healthcare charge structure. The course will also focus on the fundamentals of establishing a compliance program to identify and prevent fraud and abuse issues.

Payment methods serve as a regulatory and market mechanism guiding the direction and activities of healthcare providers. It is essential that decision makers understand and assess the impact of reimbursement methodologies and the interaction between healthcare regulation, reimbursement methodologies and financial decision making.

This course will familiarize students with payment methodologies as directed by current Federal and New York State health care regulations and market forces. The course focuses on reimbursement for institutional and professional services.

The course includes analysis of actual reimbursement techniques and will familiarize students with the source documents and the process necessary for the analysis of Federal and New York State regulations. Current reimbursement topics will also be discussed and references will be made to newly released information from governmental agencies.


Download Syllabus
Spring 2010 PADM-GP.4130.001 Fundamentals of Accounting

Building on the concepts introduced in the core financial management course (CORE-GP.1021), this course covers the fundamentals of financial accounting for for-profit, not-for-profit, and health-care organizations. It provides a look behind the financial statements used in all organizations and focuses on preparation of statements. Topics include journalizing transactions into debits and credits, double-entry accounting, creating general ledger accounts (T-accounts), and accounts receivable (including aging schedules). Students will also learn how and why accounting rules differ for for-profit, not-for-profit, and health-care organizations. Examples of both for-profit and not-for profit financial statements will be reviewed.


Download Syllabus
Spring 2009 HPAM-GP.2845.001 Advanced Health Care Payment Systems

Advanced Health Care Payment Systems is designed to familiarize students with the various health care payment systems that are used by various healthcare payers. The course focuses on Medicare's prospective payment systems for hospital and other provider type reimbursement. It also covers New York State Medicaid reimbursement issues and provides a general understanding of the healthcare charge structure. The course will also focus on the fundamentals of establishing a compliance program to identify and prevent fraud and abuse issues.

Payment methods serve as a regulatory and market mechanism guiding the direction and activities of healthcare providers. It is essential that decision makers understand and assess the impact of reimbursement methodologies and the interaction between healthcare regulation, reimbursement methodologies and financial decision making.

This course will familiarize students with payment methodologies as directed by current Federal and New York State health care regulations and market forces. The course focuses on reimbursement for institutional and professional services.

The course includes analysis of actual reimbursement techniques and will familiarize students with the source documents and the process necessary for the analysis of Federal and New York State regulations. Current reimbursement topics will also be discussed and references will be made to newly released information from governmental agencies.


Download Syllabus
Spring 2009 PADM-GP.4130.001 Fundamentals of Accounting

Building on the concepts introduced in the core financial management course (CORE-GP.1021), this course covers the fundamentals of financial accounting for for-profit, not-for-profit, and health-care organizations. It provides a look behind the financial statements used in all organizations and focuses on preparation of statements. Topics include journalizing transactions into debits and credits, double-entry accounting, creating general ledger accounts (T-accounts), and accounts receivable (including aging schedules). Students will also learn how and why accounting rules differ for for-profit, not-for-profit, and health-care organizations. Examples of both for-profit and not-for profit financial statements will be reviewed.


Download Syllabus
Spring 2008 HPAM-GP.2845. Advanced Health Care Payment Systems

Advanced Health Care Payment Systems is designed to familiarize students with the various health care payment systems that are used by various healthcare payers. The course focuses on Medicare's prospective payment systems for hospital and other provider type reimbursement. It also covers New York State Medicaid reimbursement issues and provides a general understanding of the healthcare charge structure. The course will also focus on the fundamentals of establishing a compliance program to identify and prevent fraud and abuse issues.

Payment methods serve as a regulatory and market mechanism guiding the direction and activities of healthcare providers. It is essential that decision makers understand and assess the impact of reimbursement methodologies and the interaction between healthcare regulation, reimbursement methodologies and financial decision making.

This course will familiarize students with payment methodologies as directed by current Federal and New York State health care regulations and market forces. The course focuses on reimbursement for institutional and professional services.

The course includes analysis of actual reimbursement techniques and will familiarize students with the source documents and the process necessary for the analysis of Federal and New York State regulations. Current reimbursement topics will also be discussed and references will be made to newly released information from governmental agencies.


Download Syllabus
Spring 2008 PADM-GP.4130. Fundamentals of Accounting

Building on the concepts introduced in the core financial management course (CORE-GP.1021), this course covers the fundamentals of financial accounting for for-profit, not-for-profit, and health-care organizations. It provides a look behind the financial statements used in all organizations and focuses on preparation of statements. Topics include journalizing transactions into debits and credits, double-entry accounting, creating general ledger accounts (T-accounts), and accounts receivable (including aging schedules). Students will also learn how and why accounting rules differ for for-profit, not-for-profit, and health-care organizations. Examples of both for-profit and not-for profit financial statements will be reviewed.


Download Syllabus
Spring 2008 PADM-GP.4130. Fundamentals of Accounting

Building on the concepts introduced in the core financial management course (CORE-GP.1021), this course covers the fundamentals of financial accounting for for-profit, not-for-profit, and health-care organizations. It provides a look behind the financial statements used in all organizations and focuses on preparation of statements. Topics include journalizing transactions into debits and credits, double-entry accounting, creating general ledger accounts (T-accounts), and accounts receivable (including aging schedules). Students will also learn how and why accounting rules differ for for-profit, not-for-profit, and health-care organizations. Examples of both for-profit and not-for profit financial statements will be reviewed.


Download Syllabus