It has been several years since an audit of a Long Island, New York school district uncovered the misuse of taxpayer funds totaling more than $11 million. More than 20 school district officials and employees have violated their fiduciary responsibilities. These events have resulted in the call for greater school responsibility and reform. It is imperative that school district officials ensure that there is prudent expenditure of taxpayer dollars, a sound internal control structure, and sufficient safeguards of school district assets to enjoin such loss, waste and abuse.

Daylight provides proactive and reactive fraud and misconduct services to school districts. Our experienced professionals can help your district become compliant with accountability and reform requirements and assist in the prevention, detection and investigation of fraud and misconduct matters.

Daylight offers professionals with diverse and highly relevant experience, including forensic accountants, certified public accountants, internal control professionals, loss prevention and industry professionals, former federal and state prosecutors, former law enforcement and forensic technology professionals, all of whom enable Daylight to interpret data and identify causes of fraud and misconduct. Our combined experience in investigative and financial issues enables us to provide your school district with the training necessary to detect and prevent future abuse.

• Fact-finding and investigative procedures – including conducting interviews, gathering and reviewing evidence, preparing fact-finding reports, and providing expert witness services in court proceedings.
  
• Forensic accounting services – entail examination of an organization’s books and records to identify suspected fraud, misconduct, irregularities, or improprieties. Our professionals can provide systematic assessments of the internal control environment and accounting systems of an organization to identify potential areas of weakness and make recommendations aimed at mitigating the risk of accounting errors or manipulation.
  
• Digital evidence recovery and preservation services – comprise the recovery and analysis of digital evidence in accordance with court-accepted guidelines.
  
• Data mining analysis – involves obtaining and merging disparate data sets from multiple sources to help detect potential fraudulent activity and other forms of abuse or misconduct. We utilize sophisticated analytical tools that can identify errors, fraudulent activity, and anomalies in data.
  
• Daylight’s training services – are geared to school districts and Board of Education Cooperative Education Services (“BOCES”) that seek to ensure that the appropriate personnel are trained in applicable aspects of anti-fraud controls, systems and programs as well as sound business practices of school district administration.