teacher time-outs?

My little deviant child got his first note from the teacher already. She claims he was in the bathroom, peeing "everywhere". Now I say "claims" because he wholeheartedly denied it, and was so upset he was crying. Now, I know there are times when it's hard to tell if your child is lying, but this was not one of those times. I just knew, like in my gut or something, that he was telling me the truth. He was so upset about it, that I almost started crying too. Which brings the obvious question, why would the teacher lie? Now I don't think she was lying but maybe she didn't actually see him and it was another kid. I really don't know what to do... any ideas?

He also informed me, while we were discussing his day, that "Noah" sleeps on his napmat. To which I obviously replied, "Who is Noah?". Noah, apparently, is a "kid", according to Ty. Yeah, that helps! Anyways, I then asked why Noah the Kid was sleeping on his napmat that Mommy had just bought him, and made sure to write his name on, in permanent ink, on both sides. He said he didn't know, and that the teacher was trying to find his mat. Now I know this lady's a teacher, and obviously she's not a total idiot, as she had to get a degree to get this job, but I have to wonder exactly how hard it can be to find a napmat that clearly has his name emblazoned on both sides? I mean, come on! It's starting to sound as if maybe Ms. Teacher needs a little time out?