Course Details: “If I had a Million Dollars” – a Case Study of the Village of Mt. Sterling
Target Audiences: Intermediate (3-9 years of experience)
Category: Miscellaneous
How a Village Administrator hijacked the finances of a central Ohio village, stole close to a million dollars, wasted it, and ended up being sentenced to 10 years in prison and forfeiting his house. You will learn how the investigation had to repeatedly react to the actions of the suspect to preserve evidence and assets.
N/A
[email protected] 88 E. Broad Street Ste 1000
Columbus, Oh 43215
Phone: 614-466-3402
Dennis Graul is an Investigator for Auditor of State Dave Yost’s Public Integrity Assurance Team. The Public Integrity Assurance Team is responsible for conducting limited scope fraud and investigative audits of state and local government subdivisions to examine allegations of fraud, theft, and/or misappropriation involving public funds. Dennis was initially hired to lead the criminal investigation of the Columbus City School District’s data manipulation. During his time with the Auditor of State’s office, Dennis has also worked numerous investigations, including the Franklin County Board of Elections, the Village of Mt. Sterling, and been part of the team who examined the State of Ohio’s Medical Marijuana program. Dennis began his employment with the Auditor of State’s office in February 2013, a short time after his retirement from the City of Columbus Division of Police where he served for 32 years.
[email protected] 88 East Broad Street Ste 1000
Columbus, Oh 43215
Phone: 614-466-3402
Currently, Melissa is a Senior Forensic Audit Manager for Auditor of State Dave Yost’s Public Integrity Assurance Team. The Public Integrity Assurance Team is responsible for conducting limited scope fraud and investigative audits of state and local government subdivisions to examine allegations of fraud, theft, and/or misappropriation involving public funds. Melissa has been involved in identifying fraud, waste, and abuse since 2008, including the investigation of Ohio Attorney General Marc Dann, the Columbus City Schools Data Integrity audit, and the nearly million dollar embezzlement by the Village of Mt. Sterling’s Village Administrator.
Melissa has been with the Auditor of State’s office since 2002, beginning her career as a financial auditor. Melissa is a graduate of Cedarville University and a Certified Fraud Examiner.
Course Details: 2018 Update on Requirements and Best Practices for Preparation, Compilation, and Review (SSARSs) Engagements
Target Audiences: Intermediate (3-9 years of experience)
Category: Accounting & Auditing
The staff liaison to the Accounting and Review Services Committee will lead an interactive discussion of requirements, best practices, and hot topics with respect to Preparation, Compilation, and Review Engagements. Included will be:
• Recentlyissued SSARS No. 24, Omnibus Statement on Standards for Accounting and ReviewServices – 2018 including international reporting issues and new reviewrequirements with respect to consideration of going concern
• Compilation and review of financial statements prepared in accordance with a special purpose framework
• Continued hot topics in preparation, compilation, and review engagements
• Common peer review findings and appropriate procedures to be in compliance with standards
Michael P. (Mike) Glynn is a Senior Technical Manager in the AICPA Audit and Attest Standards Team. In this capacity, Mike serves as the staff liaison to the Accounting and Review Services Committee (ARSC). In addition, Mike supports the activities of Auditing Standards Board (ASB) and its subcommittees by assisting members in drafting and deliberating authoritative professional standards and interpretations.Prior to joining the Audit and Attest Standards Team, Mike was a technical manager in the AICPA SEC Practice Section (SECPS). In that capacity, Mike supported the Quality Control Inquiry Committee (QCIC) by participating in deliberations of QCIC cases and participating in meetings with the Securities and Exchange Commission regarding the SEC’s oversight of the self-regulatory process. Prior to joining the SECPS, Mike was a technical manager in the AICPA Professional Ethics Division.Prior to joining the AICPA in April 1998, Mike worked at Ernst & Young LLP in New York. Mike also serves as a member of the New York State Society of CPAs’ Accounting and Review Services Committee. Mike is a graduate of Pace University with a BBA in public accounting.
Course Details: Ohio Pooled Collateral
Target Audiences: Intermediate (3-9 years of experience)
Category: Investments
This course will begin with an overview of the Ohio Pooled Collateral System (OPCS), a new system for pooled securities in Ohio. It will include information on ORC changes as well as provide an opportunity for participants to ask questions regarding the new system.
N/A
[email protected] 30 East Broad Street
9th Floor
Columbus, OH 43215
Phone: 614-728-9251
Mrs. Lewis oversees the Legislative, Policy and Constituent Affairs Department which serves as the liaison between the Treasurer’s office and the General Assembly. The department also identifies, researches, and develops policy positions and initiatives affecting the Treasurer’s office. Prior to arriving at the Treasurer’s office, Lizz worked as a Policy Advisor for former Speaker of the House, William G. Batchelder. She graduated with a Bachelor of Arts in Political Science from Kent State University.
Course Details: 2018 Auditing Standards Update
Target Audiences: Intermediate (3-9 years of experience)
Category: Accounting & Auditing
2018 Auditing Standards Update A senior technical manager with the AICPA’s Audit and Attest Standards Team will lead an interactive discussion of recently issued audit and attestation standards and guidance, exposure drafts of proposed standards, and other Auditing Standards Board projects. Included will be:
• Recently issued SAS No. 132, The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern • Recently issued SAS No. 133, Auditor Involvement With Exempt Offering Documents • Exposure drafts on proposed standards on Employee Benefit Plan/ERISA Audits and the Auditor Reporting Model • Current projects including proposed revisions to attestation standards; and audit evidence
Michael P. (Mike) Glynn is a Senior Technical Manager in the AICPA Audit and Attest Standards Team. In this capacity, Mike serves as the staff liaison to the Accounting and Review Services Committee (ARSC). In addition, Mike supports the activities of Auditing Standards Board (ASB) and its subcommittees by assisting members in drafting and deliberating authoritative professional standards and interpretations.Prior to joining the Audit and Attest Standards Team, Mike was a technical manager in the AICPA SEC Practice Section (SECPS). In that capacity, Mike supported the Quality Control Inquiry Committee (QCIC) by participating in deliberations of QCIC cases and participating in meetings with the Securities and Exchange Commission regarding the SEC’s oversight of the self-regulatory process. Prior to joining the SECPS, Mike was a technical manager in the AICPA Professional Ethics Division.Prior to joining the AICPA in April 1998, Mike worked at Ernst & Young LLP in New York. Mike also serves as a member of the New York State Society of CPAs’ Accounting and Review Services Committee. Mike is a graduate of Pace University with a BBA in public accounting.
