Welcome to the new – and evolving – online home of The CPA Journal.
Internal Control Deficiencies in...
Full articles of The CPA Journal are available to NYSSCPA members and CPAJ subscribers ONLY. Please login to access this content.
Nonmembers and nonsubscribers, you can apply for NYSSCPA Membership here and get unlimited access to The CPA Journal, or you can create a non-member online account here and purchase individual articles.
Marie Blouin, PhD, CPA, and Michael Saccento
Internal controls are a vital component of any financially healthy organization, and public school districts are no exception. In New York, the Office of the State Comptroller (OSC) has increased testing of school districts' controls after it uncovered an $11.2 million fraud at the Roslyn School District on Long Island in 2004. The education sector represented 6% of all fraud cases reported in the 2016 Association of Certified Fraud Examiners (ACFE) Report to the Nations on Occupational Fraud and Abuse (http://bit.ly/2n6YKMp). School districts are often small organizations with large expenditures but few controls in place, making them highly susceptible to fraud.
Post a resume or job listing in our Career Center to connect with hundreds of employers or job seekers.
Join 27,000 of your peers. Apply for membership today!
Find CPE Conferences, Seminars, and Online Courses Here.
Save up to 40% on CPE
with the FAE Value Pass.
Get insight and analysis into
all areas of the profession.
Content provided by and exclusively for NYSSCPA members.
Stay up to date with important
A daily roundup of the latest from around the accounting and financial industry.
strong PAC means a strong profession. Donate Today.
Help develop a strong
network of connections.
A resource for NYSSCPA Members.
expert answers to technical questions.
career off right with an experienced mentor.
It's never too early
to start thinking about your career.