Audit Objective
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
Key Findings
Officials did not always ensure students received services in accordance with their IEPs and did not ensure that all Medicaid-eligible claims were submitted and reimbursed. Officials indicated remote and hybrid learning challenges impacted their ability to provide required services.
- Of the 2,683 required sessions, therapists documented 605 as scheduled and missed, but did not document another 506 sessions. As a result, 41 percent of the required services may not have been received.
- Two of the 15 therapists did not schedule makeup sessions, and some therapists did not always document scheduled sessions, particularly when students were habitually absent.
- Therapists did not always document complete information for Medicaid-eligible services. As a result, the District did not realize revenue totaling up to $42,330.
Key Recommendations
- Establish procedures to ensure providers schedule appropriate sessions for students with IEPs.
- Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursements for all eligible services.
District officials disagreed with some of our findings and recommendations but indicated they took certain corrective action. Appendix C includes our comments on issues raised in the District’s response letter.