The Roslyn School District Fraud: Improving School District Internal Control and Financial Oversight

By Randal J. Elder and Alfred A. Yebba

Issues in Accounting Education, Volume 32, Issue 4

2017

Setting: Government

Activity Type: Case

Program Type:
  • Major

Level:
  • Advanced

Course:
  • Audit
  • Government

Ignatian Pedagogy Element:
  • Action
  • Evaluation
  • Experience

The case explores the incentives, rationalization, and opportunities for the multi-year embezzlement of $11 million of the Rosyln New York school district tax funds.