[read complete report – pdf]

Audit Objective

Determine whether the Lisbon Central School District (District) claimed all Medicaid reimbursements to which it was entitled.

Key Findings

District officials did not identify students who received Medicaid-eligible services from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled.

• Although the District provided Medicaid reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to be eligible for Medicaid during the 2021-22 school year, officials did not file for reimbursements.
• District officials did not establish Medicaid claims procedures to ensure that staff maintained sufficient documentation for eligible services provided.

Key Recommendations

• Consider submitting Medicaid reimbursement claims.
• Establish written Medicaid claim procedures and ensure staff maintain necessary Medicaid claim documentation.

District officials generally agreed with our recommendations and indicated they plan to initiate corrective action.