Roslyn School District Case
1) The primary individuals involved the Roslyn fraud were former assistant superintendent for business and finance Pamela Gluckin and Former superintendent Frank Tassone. Also the former accounting clerk Debra Rigano was charged with the fraud too.
2) Frank A. Tassone; the former business manager, Pamela Gluckin; and an accounting clerk, Debra Rigano, who is a niece of Ms. Gluckin embezzled money in a scheme in which Dr. Tassone and Ms. Gluckin and nine of their family members and friends charged $5.9 million for personal items and cash advances on 74 personal credit cards. Then Ms. Gluckin and Dr. Tassone used district checks to pay those bills. The audit found that Dr. Tassone and
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Two of the three partners of the firm that performed the audit for the district had 55% ownership in the company that sold the district its financial management software “finance manager”. The partners’ role as vendors violated the general standard of independence under generally accepted government auditing standards. Also the auditors received a commission from the sale of another software called “student manager” and receiving commissions is prohibited by the AICPA. Also there were fundamental problems with their audit planning and efforts to test financial records. The CPA firm work that was so flawed and so far below professional standards that it failed to identify the millions that were stolen.
5) No they did not comply with GAAS because the independent auditor had conflicts of interest. Two of the three partners of the firm that performed the audit for the district had 55% ownership in the company that sold the district its financial management software “finance manager”. The partners’ role as vendors violated the general standard of independence under generally accepted government auditing standards. Also the auditors received a commission from the sale of another software called “student manager” and receiving commissions is prohibited by the AICPA.
6) The CPA firm accounting system was flawed and this was shown when the CPA firm failed to test the system. This system was sold to district by the CPA firm performing their audit. It
The case describes that, "...the accounting system could not be locked at the end of the month and there was no audit trail. Sachdeva and Mulvaney were thus able to make undetected post-closing changes to the books and bypass an internal control requiring Michael J. Koss to authorize those changes". These post-closing changes may be false entries done to hide theft during the accounting period. Further, because the reconciliations were done by the same people who initiated or recorded the transactions, the fraud could be covered up. For example, had one of them made an unauthorized purchase at a retail store where the expense were obviously not business related, they could have assigned the expense or expense description to a vendor where the transaction amount would have been normal. If the accounting system was not locked, they could have also just posted the transaction date back to a prior period that isn't likely to be reviewed.
In 1995, Doe v. Duncanville Independent School District centered around a female student-athlete and her unwillingness to participate in prayer activity. She claimed her refusal to engage in team sponsored worship subjected her to ridicule from teammates, peers, and spectators. The Supreme Court ruled that the school district had failed the Lemon Test by endorsing religion through employee-led prayer, which is a direct violation of the Establishment Clause (Lee, 2005). As a result, “school officials, administrators, and employees were prohibited from initiating, leading, sponsoring, or promoting prayer at athletic events, or using the public address system for similar purposes” (Willett, 2014). This may not have been the popular decision, but
On March 31, 2016, While assigned to Legacy High School located at 1261 N. Main St. Mansfield, Tx 75603, I, Officer B. McMillon, # 135, of the MISD PD was dispatched to the MISD PD lobby in reference to hit an run that occurred in the parking lot of Lake Ridge High School located at 101 N. Day Miar Rd.
In the Supreme Court case “Vernonia School District 47J v. Acton, 1995,” the question before the court was whether or not “...random drug testing of high school athletes violates the reasonable search and seizure clause of the Fourth Amendment.”(“Vernonia School District.” [Oyez]). The case concerned the Fourth Amendment, which protects a person’s right to privacy and protects them from unreasonable searches and seizures. In this case, a seventh-grade student, James Acton, claimed that the situation regarding a mandatory drug test in his school was an unreasonable search. Without doing the test, he was not allowed to join an athletic team. Although the court case changed its name order, the plaintiff in the Supreme Court trial was the Vernonia
The First Amendment being fought over, in 2004, Elk Grove Unified School District vs. Newdew, a father challenged constitutionality of requiring public school teachers to lead the Pledge of Allegiance, which included the phrase " Under God", since 1954. The court determined that mr. Newdew, as a non-custodial parent, did not have standing to bring the case to
The second law case, 468 U.S. 883, was documented in the Supreme Court of United States on July 5th, 1984. The case lectured about Amber Tatro, an 8-year-old girl from Texas who was diagnosed with Spina Bifida, and discussed whether the school should provide catheterization service to her during class hours. This was the first case for the Court to define the distinction between “School Health Services” and “Medical Services”.
Citation: Hazelwood School District v. Kuhlmeier. United States Court of Appeals, Eight Circuit, 1986 795 F2.d 1368, cert. granted, Supreme Court of the United States, Eighth Circuit, 484 U.S. 260 (1988)
Luis M. v. Hayward Unified School District case can be applied to this situation when a student was attacked and thusly injured in his school’s hallway in between class changes. There were no teachers supervising the hallway. Luis M. was a 15-year-old sophomore. Luis M. said a gang member attacked him in the lunchroom on his first day at Hayward High. Luis M. said the school was negligent in supervising the students and allowing the nonstudents to enter campus. Applying this case to the walkway here, the school could easily be considered negligent if a student were to become injured while traveling along this area because of a lack of supervision. The school is breaching its duty of care to the students’ safety. Lack of supervision could
CHARLESTON, W.Va. - The Kanawha County Board of Education voted unanimously Thursday to terminate the contract of 67 teachers at the end of the current school year.
action involving a party to the first case. (Migra v. Warren City School Dist. Bd. of Ed. (1984) 465 U.S. 75, 77, n. 1 [104 S.Ct. 892, 79 L.Ed.2d 56]).
The defendant Abington School District is being challenged in the Supreme Court saying that reading verses of the Holy Bible each day before class is unconstitutional under the 1st and 14th Amendments. Plaintiff Edward Schempp filed the complaint against Abington School District. Abington Township is located in Pennsylvania, and at the time Pennsylvania was one of four states with a statute to make schools perform Bible readings before the start of classes everyday. That law/statute being (24 Pa. Stat. 15-1516, as amended, Pub. Law 1928) was being brought up.
Facts: The case of Abington School District v. Schempp was heard in the U.S. Supreme Court on February 27-28, 1963 concerning Bible-readings in Pennsylvania.
On August 25th 2015 Co-Founder of OXYwater Preston J. Harrison and his Wife Lovena Harrison were sentenced for Wire Fraud, Money Laundering and Tax Crimes. (Investor Claims, August 2015). I chose this case because it has many different types of fraud, including wire fraud, money laundering, and tax fraud, conspiracy to commit fraud, concealment of fraud, theft and misappropriation of funds. What makes this case so interesting is that the husband and wife co-owners of OXYwater are not the only criminals. Their co-conspirator was Thomas E. Jackson;
AICPA Code of Professional Conduct principles prevents vises such as fraud that are experienced in accountancy field. Audit is the best measure of the effect of the fraud that are imposed to investors by accountants. The relationship of the investors and account holders are supposed to be affirmed through auditing to ensure accounting principles are upheld(Weirich, Pearson, & Churyk, 2010). Improper loss of the funds through propagation of the accountant officer should be treated as fraud and criminal activity that should lead to prosecution. Therefore, the paper seeks to relate two fraud cases that have been audited and presenting AICPA Code of
Records falsification was not the only illegal activity the Rigas family was wrapped up in. The family used company funds, unbeknownst to their investors, to finance personal endevours and interests. Examples include using corporate money to build a $12.8 million golf course on the Rigas property, using the company plane for personal vacation trips including a safari to Africa, and funding for two Manhattan apartments for his family (Markon, 2014). Not only this, but John Rigas purportedly used the company jet to fly a Christmas tree two times to his daughter in New York (Barlaup, 2009)! All of these incidents are just brief excerpts of the fraud and misuse of company funds that John Rigas and his family committed without any intention of ever paying back into the company. These actions, namely lying and stealing, prove to be the heart of the two moral issues that will be further analyzed.