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Roslyn Audit

Roslyn Audit

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Published by vchinese

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Published by: vchinese on Apr 07, 2011
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04/07/2011

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D
IVISION
 
OF
L
OCAL
G
OVERNMENT
S
ERVICES
& E
CONOMIC
D
EVELOPMENT
Roslyn Union Free School District
Anatomy of a Scandal
Report of Examination
Period Covered:January 1, 1996 - June 14, 2004
2005M-21
LAN
G. H
EVESI
O
F F I C E
 
O F
 
T H E
N
E W
O R K 
S
TA T E
C
O M P T R O L L E R 
 
D
IVISION
 
OF
L
OCAL
G
OVERNMENT
S
ERVICES
 
AND
E
CONOMIC
D
EVELOPMENT
1
TABLE OF CONTENTS
PageAUTHORITY LETTER 
3
EXECUTIVE SUMMARY
5
INTRODUCTION
7Background 7Objectives 8Scope and Methodology 8Comments of Local Officials and Corrective Action 9
CAUSES
10Lack of Oversight 10The School Board 10Internal Claims Auditor 12Treasurer 14CPA Firm 15Recommendations 16Internal Control Weaknesses 17Purchasing and Disbursements 17Electronic Data Processing 19Payroll and Personal Contracts 22Cash Receipts 24Recommendations 25
CONSEQUENCES
28Apparent Misappropriation 29Payments for Personal Credit Cards 29Payments for Private Mortgages and Loans 32Purchases from Home Depot 33Food Purchases 34Excessive Salary and Benefit Payments 34
 
O
FFICE
 
OF
 
THE
N
EW
Y
ORK
S
TATE
C
OMPTROLLER
2
CONSEQUENCES (continued)
Payments to Gluckin-Owned Companies 40Purchases of Computers and Electronic Equipment 41Purchase and Lease of Private Automobiles 42Insurance Payments 43Travel Expenses 44Other Personal Expenses 46Abuse and Misuse of District Funds 47Related Party Consultants 47Postage and Shipping 49Other Questionable Expenditures 50
APPENDIX A
Summary of Apparently Misappropriated Funds 52
APPENDIX B
Glossary of Individuals 53
APPENDIX C
Individuals Benefiting From The Misuse of District Funds 54
APPENDIX D
Private Credit Cards Paid With District Checks 55
APPENDIX E
Computers and Electronic Equipment 56
APPENDIX F
Airfare for Unauthorized Travel Paid by District 58
APPENDIX G
Travel for Informal Meetings59
APPENDIX H
Audit Methodology and Standards 60
APPENDIX I
How to Obtain Additional Copies of the Report 63
APPENDIX J
Local Regional Office Listing 64

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