CJLC — Craig J. Lubitski Consulting, LLC monogram
The Connecticut River at dawn near East Hartford, with the Hartford skyline in the distance
East Hartford, Connecticut

Protecting Connecticut provider reimbursement—from cost report to audit.

Led by Craig Lubitski and Mark MacKenn, CJLC brings former state-contractor insight to long-term care providers, school districts, and nonprofits facing complex cost reporting, compliance, audit, and reimbursement decisions.

Request a Reimbursement and Compliance ReviewExplore Our Industry Expertise

Serving Connecticut organizations since 2000.

Audience selector

Where does your organization sit in the reporting cycle?

Three journeys, each built around the program requirements, agency reviewers, and deadlines that apply to that organization type.

Long-Term Care Providers

Cost reports, issued rates, field audits, and appeals.

View the journey

School Districts

School-Based Child Health Program cost reports and settlements.

View the journey

Nonprofit Organizations

Audits, State Single Audits, Form 990, and compliance review.

View the journey
Former state-contractor experience

We know how the review side works, because we did it.

CJLC was established in 2000 to provide rate-setting and audit services to the Connecticut Department of Social Services and Department of Developmental Services. That experience gave the firm an uncommon understanding of how financial information is reviewed, how rates are calculated, and how providers can prepare for scrutiny.

CJLC's office at 225 Pitkin Street, East Hartford, Connecticut
Established
2000
Former state contractor
DSS · DDS · DRS
Craig Lubitski, CPA
Long-term care since 1985
Mark MacKenn, CPA
Long-term care since 1996
Three core outcomes

Regulatory uncertainty becomes informed action.

Protect reimbursement

Cost reports and issued rates reviewed against the methodology that produced them, so reporting decisions are made with the rate calculation in view.

Reduce exposure

Compliance reviews test internal controls and selected transactions for documentation before an audit notice arrives, not after.

Respond confidently

Audit findings, settlement calculations, and appeal positions supported by organized documentation and a recomputation of the underlying numbers.

Long-Term Care Providers

Cost reports, issued rates, field audits, and appeals.

As the State of Connecticut's former contractor for long-term care rate setting and compliance auditing, CJLC works from both sides of the reimbursement process: how providers report cost information, and how the agencies reviewing it calculate rates and test documentation.

Full long-term care providers journey

  • Cost Reporting

    Preparation of State of Connecticut cost reports for nursing facilities, residential care homes, Community Living Arrangements, and ICF/IID organizations, with knowledgeable assistance through the Department of Social Services desk review process.

  • Rate Appeals

    CJLC is well versed in the complexities of Medicaid rate calculations and assists in all aspects of a rate appeal.

  • Audit Assistance

    On-site support during and in preparation for Department of Social Services field audits, including preparation for the audit process and assistance obtaining documentation that satisfies State guidelines.

  • Reimbursement Analysis

    Review of issued rates, formulation of rate appeals, and recommendations on strategies within the reimbursement models used in Connecticut long-term care.

  • Bookkeeping

    Bookkeeping that supports a complete and accurate accounting of the year's transactions for all entities.

  • Tax and Financial Reporting

    State and federal returns for operating entities, plus financial reporting at all three levels of assurance: compilation, review, and audit.

School Districts

School-Based Child Health Program cost reports and settlements.

As former contractors for the State of Connecticut, CJLC is well versed in all areas of the School-Based Child Health Program cost report and settlement processes, guiding districts through preparation and review.

Full school districts journey

  • Cost Report Preparation

    Guidance through the preparation and review stages of the School-Based Child Health Program cost report.

  • Settlement Calculations

    Review of the district's reimbursement settlement calculation to confirm proper reimbursement is fully reflected.

  • Revised Filings

    Assistance amending cost reports where reporting corrections affect State reimbursement.

  • Reporting Accuracy

    Assistance with the proper reporting of items that determine the district's reimbursement rate.

  • Appeal Support

    Consulting and rate appeal services, including interpretation and application of applicable State and federal statutes and guidelines.

  • Documentation

    Organization of the documentation districts rely on when a filing or settlement is later examined.

Nonprofit Organizations

Audits, State Single Audits, Form 990, and compliance review.

CJLC works with Connecticut nonprofit organizations to keep reporting disciplined and funds available for the mission — from recurring accounting through the annual audit and required compliance filings.

Full nonprofit organizations journey

  • Financial Audits

    Annual financial statement audits performed for boards, funders, and regulators.

  • State Single Audit

    Audit work addressing State of Connecticut single audit requirements for organizations receiving state financial assistance.

  • HUD Audits

    HUD audit work for housing organizations subject to those requirements.

  • Form 990 and Tax Filings

    Preparation of Form 990 and other required filings.

  • Cost Reporting and Bookkeeping

    Program cost reporting, bookkeeping, and QuickBooks support.

  • Internal Audit and Compliance Review

    Internal audit services, regulatory assistance, compliance review, and management consulting.

Leadership

Craig J. Lubitski, CPA and Mark MacKenn, CPA

Engagements are led by the two partners whose Connecticut reimbursement experience defines the firm.

Craig J. Lubitski, CPA

Founding Member

Long-term care industry experience since 1985

  • Founder of Craig J. Lubitski Consulting, LLC, established in 2000 to provide rate-setting and audit services to the Connecticut Department of Social Services and Department of Developmental Services.
  • Extensive experience with Connecticut rate computations and field audit procedures for all levels of care.
  • Reviews the reasonableness and allowability of costs in accordance with State Medicaid and Medicare regulations.

Mark MacKenn, CPA

Partner

Long-term care industry experience since 1996

  • Extensive knowledge of Connecticut long-term care regulations, rate-setting policies, and history.
  • Helps providers react to legislative and administrative changes as they take effect.
  • Experienced in reviewing issued rates and assessing available reimbursement within applicable models.

Additional team profiles are published only once roles, biographies, and photographs are verified.

Engagement process

A defined pathway from first call to next reporting cycle.

  1. 01

    Initial Issue and Deadline Assessment

    Identify the organization, regulatory program, reporting requirement, current concern, and applicable deadline.

  2. 02

    Secure Document Request

    Collect prior reports, rate calculations, agency correspondence, accounting records, and supporting schedules securely.

  3. 03

    Preliminary Review

    Evaluate reporting, documentation, potential exposure, and areas requiring deeper analysis.

  4. 04

    Scope and Engagement Approval

    Define responsibilities, deliverables, timing, and professional fees.

  5. 05

    Preparation, Analysis, or Representation

    Complete the cost report, audit support, reimbursement review, appeal assistance, or financial engagement.

  6. 06

    Findings and Next-Cycle Planning

    Explain results, deliver final documentation, and establish the next reporting or compliance calendar.

Current regulatory insights

Connecticut Reimbursement and Compliance Center

Program guidance organized by topic, organization type, and agency — each item dated, attributed, and last reviewed.

Medicaid Audits

Preparing for a Department of Social Services field audit

What auditors typically request, how sampling and extrapolation change exposure, and the documentation work that is most useful before fieldwork begins.

Craig J. Lubitski, CPA · Published June 2, 2026

Rate Setting

Reviewing an issued Medicaid rate before the appeal window closes

Issued rates should be recomputed against the filed cost report. Appeal rights are time limited, and calculation questions are easier to resolve early.

Mark MacKenn, CPA · Published May 12, 2026

School-Based Child Health

The School-Based Child Health cost report and settlement cycle

How district cost reports translate into settlement calculations, and where districts most often find that reporting choices affect reimbursement.

Craig J. Lubitski, CPA · Published April 8, 2026

Secure client experience

ClientHub keeps documents, deadlines, and status in one place.

Document exchange, reporting checklists, engagement letters, filing deadlines, outstanding requests, and completed reports — with onboarding workflows built for each engagement type.

  • Secure document exchange
  • Customized reporting checklists
  • E-signatures and engagement letters
  • Filing and response deadlines
  • Outstanding information requests
  • Completed reports and schedules
How ClientHub works
Services

Organized around the problem, not the product.

Request a Reimbursement and Compliance Review

Tell us the organization, the program, and the deadline. We will review fit and outline next steps.

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Contact

225 Pitkin Street, East Hartford

Office
CJLC
225 Pitkin Street, Suite 200
East Hartford, CT 06108
Directions
Phone and fax

Phone: 860-610-9009
Fax: 860-610-9030

Office hours

Monday – Friday, 8:00 a.m. – 4:30 p.m.

A general email address and online scheduling link are pending firm confirmation before publication.