Audit Objective

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

Key Findings

District officials did not identify students who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the District did not receive about $68,200 for reimbursements to which it was entitled.

• Although the District provided Medicaid-reimbursable services to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared cost-benefit analysis did not fully quantify the potential revenue that the District could have realized.
• District officials did not establish Medicaid claims procedures to ensure that staff maintained sufficient documentation for eligible services provided.

Key Recommendations

• Establish written procedures for obtaining parental consent forms, documenting the eligible services provided and submitting claims for Medicaid reimbursement.

District officials agreed with our recommendation and have initiated or indicated they planned to initiate corrective action.