The Basics Concerning Finance

Mar 31, 2021

[Production]

Linn County office lacked controls to prevent embezzlement, audit finds Independent auditing firm Pauly, Rogers, and Co., P.C. found a “significant deficiency” in how cash was processed in the department. ALBANY, Ore. – An audit by a Washington County accounting firm found Linn County’s Planning and Building Department lacked proper protocols and controls that could have helped prevent a former employee from allegedly stealing $235,000.   Independent auditing firm Pauly, Rogers, and Co., P.C. found a “significant deficiency” in how cash was processed in the department. According to the review, the employee accused of the theft had “complete control over the deposits as well as the reconciling and reporting of receipts” which allowed the theft to occur. Furthermore, the supervisor tasked with reviewing the transactions failed to catch the irregulates. Linn County Administrative Officer Darrin Lane said overall the county is well-positioned to prevent theft, but it still happens. “Even our auditors have said that there's no such thing as a foolproof system. All we can do is implement controls that reduce the likelihood of something like this happening,” Lane said. Lane said the county adopted of a plan of action based on the audit’s recommendations, and the plan was approved by the Linn County Board earlier this week. “I actually have a very high degree of confidence that it will prevent something like this from happening again,” Lane said. The audit made several recommendations, including splitting up duties among employees so that no single person has total control, and implementing stronger protocols to catch irregularities.  According to county documents, the changes were implemented in November 2020. Angela Adams, 48, was arraigned this month on 12 counts of theft related to the embezzlement scheme. Adams is scheduled to be back in court on April 26.

https://www.kezi.com/content/news/Linn-County-office-lacked-proper-controls-to-prevent-embezzlement-case-audit-finds-574074311.html

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Trump State Park. At first, the name was merely curious; unlike hotels, mixed-use towers, and deli sandwiches, state parks are rarely named for reality TV stars or blowhard real-estate developers. After the past six years, however, the name is still curious but also, for many, grotesque. Help may be on the way. Like America, Donald J. Trump State Park is split in half: one section, totalling a hundred and fifty-four acres, is in Yorktown Heights, in Westchester County; the other, made up of two hundred and eighty-two acres, straddles the border between Westchester and Putnam Counties. Trump bought the land between 1998 and 2000, intending to build twin golf courses, but after environmental concerns scotched that plan—uh-oh, wetlands!—he donated the parcels to the state. The “understanding,” according to a letter from his attorney, countersigned by a representative of the state, was that “each of the properties will bear a name that includes Mr. Trump’s name . . . prominently displayed at least at each entrance.” The State Legislature has become determined to do something about this. The cause gained steam after January 6th, their website and bills that would strip Trump’s name from the park are pending votes in the state senate and Assembly. At a joint legislative hearing in January, Commissioner Erik Kulleseid, of the state Office of Parks, Recreation and Historic Preservation, testified that his staff was “reviewing” just how binding the old letter of understanding would be if the legislation becomes law. There’s a big gray area here: yes, the former President is famously litigious, but his lawyers will likely be battling on many fronts in the next few years. “I doubt he’ll have the resources to care about that when the time comes” is how Assembly Member Daniel O’Donnell, a Democrat from the Upper West Side, put the odds of a suit at the hearing. Although Trump paid just shy of three million dollars for the land at the end of the nineteen-nineties, he later claimed that his gift, bestowed in 2006, was worth more than twenty-six million. In 2015, a campaign spokesperson made an even more lordly valuation—a hundred million. Whether such figures made their way onto Trump’s tax returns as writeoffs is precisely the type of thing Manhattan District Attorney Cyrus Vance, Jr., is said to be investigating. At the hearing, Kevin Byrne, a Republican Assembly member whose district includes the park, suggested that renaming it might be seen as an affront to the millions of New Yorkers who voted for Trump—including, in 2016, a majority of Byrne’s constituents. State Senator Brad Hoylman, a sponsor of the senate bill, remains steadfast. “I think the symbolism is enormous,” he said.

https://www.newyorker.com/magazine/2021/04/05/will-new-yorks-legislature-cancel-a-maga-park