Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

Released: October 25, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.

Key Findings

  • The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided.
  • Claims were not submitted and reimbursed for 312 eligible services totaling $11,896 and service providers (providers) did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had these services been appropriately documented and claimed, the District could have realized potential revenues totaling $40,610.
  • Service records were not available for 10 students. As a result, we could not determine whether the District submitted all eligible claims for these students.

Key Recommendations

  • Establish adequate policies and procedures for Medicaid reimbursement.
  • Review all unclaimed services and submit any eligible claims for reimbursement.
  • Ensure providers document all service encounters in the system.

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

Background

The Mayfield Central School District (District) serves the residents of the Towns of Mayfield, Northampton, Johnstown and Broadalbin in Fulton County.

The five-member elected Board of Education (Board) is responsible for the general management and control of financial and educational affairs. The Superintendent of Schools is the chief executive officer and, along with other administrative staff, is responsible for day-to-day management under the Board’s direction.

The Director of Special Education (Director) oversees the District’s special education program. The District had an Interim Director from December 2018 through June 2019.

Quick Facts
Enrollment950
2018-19 General Fund Appropriations$18.77 million
Medicaid Reimbursements Received in 2017-18$120,742
Medicaid Reimbursements Received in 2018-19$96,229

Audit Period

July 1, 2017 – February 28, 2019


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236