[read complete report – pdf]

Audit Objective

Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive Medicaid reimbursements.

Key Findings

Officials did not ensure students received all services from their IEPs or that all Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials:

• Did not establish written Medicaid claim procedures or provide supervision over the Medicaid claiming process.
• Did not take steps to identify students receiving reimbursable Medicaid-eligible services. As a result, 14 students likely received services for which the District could have filed Medicaid reimbursement claims to reduce the District’s cost to provide these services.

Key Recommendations

• Ensure all reimbursable services provided are claimed.
• Ensure all recommended eligible services are provided, where practicable, and valid session notes are prepared and retained for all such encounters.

Except as specified in Appendix A, officials agreed with our recommendations. Appendix B includes our comments on the District’s response.