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Unpublished Opinions
Advocates for family preservation against unwarranted intervention by government funded non profit agencies and is a growing union for families and other advocates speaking out against the children's aid society's funding strategies and current corrupt practices to achieve the society's funding goals.
Detecting Non-Profit Fraud in Ontario
In a paper entitled Safeguarding Non-Profit Organizations from Fraud, KPMG LLP states that the first line of defence is to recognize the signs:
Reconciliations are not being performed or reviewed on a timely basis and cash is not being deposited in the bank in a timely manner employees, particularly those with access to assets and/or financial accounting records, appear to be living beyond their means - key records go missing when you are looking for them the financial results suggest that the NPO is doing well but the organization is suffering from a lack of cash flow, or the cash flow is not commensurate with what one would expect costs are escalating at a rate that is unexpected and inconsistent with the budget if it is an employee committing the fraud, they tend to work longer hours when others are not around to observe their activities.
Ontario's Family and Children's Services of Lanark, Leeds and Grenville is reporting going over budget $792,292 in what they're calling a budget shortfall then claim to be the victims in a ransomware attack...?
"Ministry CyberSecurity Experts Swoop in to Add Security, Plug Holes and Wipe Malware."
Ransomware attacks at two children’s aid societies have spurred the Ontario government to tighten cybersecurity around a new, $123-million provincial database for children in care.
One of the agencies — the Children’s Aid Society of Oxford County — paid a $5,000 ransom to regain access to their sensitive data after the malware attack on their local servers on Jan. 18, according to sources with knowledge of the incident.
Officials with the other agency — Family and Children’s Services of Lanark, Leeds and Grenville — saw an English ransom message flash on their computer screens, demanding $60,000, when they tried to access their database in November or so Mr Lemay claims but whether or not they can prove there was a message or a virus remains unknown. Guess we just have to take them at their word, again.
“It encrypted most of our servers,” says the Lanark agency’s executive director, Raymond Lemay. “No data was taken out of our system. It was just an attempt by whatever you call these people to get a ransom.”
Lemay says his agency didn’t pay up. He says it used an offline backup of computer files to get the agency up and running again in about eight hours.
Lemay says the ransomware attack cost his agency $100,000 to fix, an expense covered by his agency’s “cyber insurance.”
Two sets of books, isn't that how they got Al Capone?
To Cook the books is an idiom describing fraudulent activities performed by corporations to falsify their financial statements and God knows what else when it comes to the Ontario CAS..
Cybersecurity experts from the province’s Ministry of Children and Youth Services, along with a private internet security firm, swooped into the agency to neutralize the malware in the infected servers.
“It took them about three weeks to find the needle in the haystack,” Lemay says.
The ransomware attack locked the agencies out of local online files that contained private information on the children and families they serve.
The computer virus attacked while the Lanark agency was uploading its data to a centralized database known as CPIN. It will allow societies across Ontario to share information more easily and better track how children in foster care and group homes are doing.
“They might have taken advantage of vulnerabilities that occurred because we were changing over to a new system,” Lemay says of CPIN. That’s one of the hypotheses, but we don’t know for sure.”
https://www.thestar.com/news/insight/2018/02/22/ransomware-attacks-hit-t...
"Family and Children's services of Lanark, Leeds and Grenville faces $75 MILLION DOLLAR negligence suit."
Lemay said there was a previous breach of the agency in February which did not involve the release of confidential information. The person responsible was a children’s aid client who has been embroiled in a campaign against the agency, including posting hours-long YouTube videos of her interactions with members of the staff.
Unprecedented Hack: Alleged Ontario CAS Hacker Trial Update: 18/09/03
FCSLLG : Annual Report 2016–2017.
Over the course of this year, one unexpected challenge the agency is still managing is related to a whistleblower informing the public to unprotected client information on our privately operated PUBLIC INFORMATION WEBSITE hosted on a US server (about as far from an internal server as you can get) that the agency was using as a sharing platform with other unnamed agencies and to make it easier for board members to access without a password. This challenge has remained an ongoing issue.
The costs associated with this breach and a totally unexpected massive increase in the costs of placements in group homes for the 198 children currently in our care led to an un-forecasted shortfall of about $792,292, though most of the increase is in the still mounting costs of stalling tactics, dirty tricks and corrupt lawyer fees in the upcoming $75 million dollar class action lawsuit - and this after many many years of generating enormous surpluses that we feel more than makes up for this unfortunate situation.
We continue to collude and collaborate with appropriate partners in the cover up and will continue to do so until all aspects of this matter are secretly resolved in the months ahead.
Any parties interested in reading the technical reports provided by FCSLLG's own expert on what really happened may not request or view the technical documents and you'll just have to take our word for what happened till it's revealed in the lawsuit.
There has also been much change in our management team with about half of the service managers being recently demoted and transferred away from front line positions.
Our leadership development activities are geared to prepare internal succession after no one answered our job "opportunities" ad, and all new managers have been in direct services with our organization – thus there is change but also continuity.
Over the past year a few employees have retired, some are off on maternity leave or suddenly left extended vacations while others have left to pursue their careers elsewhere like rats fleeing a sinking ship.
About 70% of our Family Services workers have less than 2 years of experience with the organization or anything beyond a general two year diploma in social work. The agency's other service functions have proven more stable though we're unable to say what they are.
Also the agency has preemptively requested that the Ministry of Child and Youth Services conduct a financial review.
FCSLLG : Annual Report 2016–2017:
https://www.fcsllg.ca/wp-content/uploads/2018/02/FCSLLG-Annual-Report-20...
#BASICINCOME
Information on all public sector organizations, covered under the Public Sector Salary Disclosure Act.
Family and Children's Services of Lanark, Leeds and Grenville. Perth Ontario.
FCSLLG Executive Director Lemay Raymond $194,498.98 ($9,123.92 per hour?)
Brown Derrick $101,674.15 ($158.34 per hour) FCSLLG Human Resources Manager
Eastwood Jennifer $116,121.74 $140.07 FCSLLG Director of Corporate Services
Edmundson Nicola $101,143.12 $158.34 FCSLLG Senior Counsel
Fleet Michael $106,097.47 $158.34 FCSLLG Director of Service
Harper Penny $101,610.27 $158.34 FCSLLG Manager of Finance
Jonkman Debbie $104,048.11 $927.59 FCSLLG Service Manager
Knapp-Fisher Cathie $111,006.23 $158.34 FCSLLG Director of Operations and Innovation
Leblanc Dana $102,348.80 $158.34 FCSLLG Service Manager
Marcotte Erin Lee $106,097.47 $158.34 FCSLLG Director of Service
Morrow Cynthia $103,591.80 $158.34 FCSLLG Service Manager
Simon Siju $106,462.80 $158.34 FCSLLG Service Manager
Thomas Stephanie $101,611.80 $158.34 FCSLLG Service Manager
Von Cramon Karynn $112,779.01 $158.34 FCSLLG Manager of Legal Services
https://www.ontario.ca/page/public-sector-salary-disclosure-2017-organiz...
"Still more sunshine around."
By Ronald Zajac, Recorder and Times Monday, April 3, 2017
Family and Children’s Services of Lanark, Leeds and Grenville contributed 14 names to the 2016 Sunshine List, led by former director of operations and innovation Kimberley Morrow, who earned $135,132.45 ($158.34 an hour), followed closely by the organization’s executive director Raymond Lemay, at $126,404.79 ($6,271.86 an hour).
Manager of Legal Services Karynn Von Cramon made $111,941.48 ($158.34 an hour).
Director of Corporate Services Jennifer Eastwood earned $114,935.99 ($158.34)
http://www.recorder.ca/2017/04/03/still-more-sunshine-around
https://www.ontario.ca/page/public-sector-salary-disclosure-2017-organiz...
This page was published under a previous government and is available for archival and research purposes.
Expenditure Estimates for the Ministry of Children and Youth Services (2017-18)
The 2017-2018 Expenditure Estimates set out details of the operating and capital spending requirements of the Ministry of Children and Youth Services for the fiscal year commencing April 1, 2017.
Ministry Total operating and capital including consolidation and other adjustments (not including assets)
$4,443,818,914
$4,401,755,914
$42,063,000
$4,297,356,273
Reconciliation to previously published data
Operating expense 2016-17 Estimates 2015-16 Actual
Total operating expense previously published footnote 1 [1]
$4,313,576,414
$4,268,680,356
Government reorganization
Transfer of functions from other ministries
$55,682,000
$56,529,760
Transfer of functions to other ministries
-
($18,972,500)
Restated total operating expense $4,369,258,414 $4,306,237,616
https://www.ontario.ca/page/expenditure-estimates-ministry-children-and-...
M.I.C.E Fraud
Several models and extended theories of fraud attempt to explain why individuals commit fraud and financial crimes beyond the rationale afforded by the Fraud Triangle. These additional models seek to identify supplementary psychological or sociological antecedents (personality and behavioral characteristics) to describe those tending toward fraud.
At this initial step we relate the Fraud Triangle to the Triangle of Fraud Action and identify an area around the Fraud Triangle where other theories and models are informative. The area around the Fraud Triangle, Individual Characteristics—Measures, Constructs, and Combinations of Hazard, is where we introduce additional behavior and decision models that affect rationalization, perceived opportunity, and financial pressure.
One of the models in this area is M.I.CE.
Recent discussions have suggested that the motivations of fraud perpetrators may be more appropriately expanded and identified with the acronym M.I.C.E. (Kranacher et al. 2011):
M : money
I : ideology
C : coercion
E : ego (entitlement)
M-I-C-E modifies the pressure side of the Fraud Triangle, as it provides an expanded set of motivations beyond a non-shareable financial pressure. Money and ego appear to be common motivations for fraud. Case histories of Madoff, Stanford, Enron, WorldCom, Adelphia, Phar-Mor, and ZZZZ Best provide examples where the convicted perpetrator appears to be motivated by ego or entitlement, as well as money.
Ideology is probably a less-frequent motivation for white-collar crime, yet examples come to mind. First, tax evasion, where the perpetrator cites that ‘‘taxes are unconstitutional’’ or ‘‘I pay enough taxes,’’ might be examples.
Coercion describes the condition where an individual is unwilling, but nonetheless pressured into participating in a fraud scheme. As an example, referring again to the Walmart–Coughlin case, Patsy Stephens sued Thomas Coughlin claiming that she was coerced into submitting vouchers and laundering the money through her own bank account.
http://lintangmaharaniiii.blogspot.com/2017/04/fraud-theories-triangle-d...
Lake 88.1 “In Focus”interview with LAO’s Andreas Von Cramon and Nathalie Champagne: Date: April 8, 2014.
Description: Transcript of April 8th, 2014 “In Focus” interview by Bob Perreault from Lake 88.1 FM in Perth and Andreas Von Cramon, Supervisory Duty Counsel Criminal/Family Law and Nathalie Champagne, District Area Director, Ottawa Region.
Anderas von Cramon Supervisory Duty Counsel Family, Criminal Law in Brockville, Lanark, Leeds and Grenville and is married to the CAS in house lawyer for FCSLLG, Karynn Von Cramon.
Anderas von Cramon operates a free family law clinic for families dealing with the CAS out of the courthouse to provide advice to people and to help them to prepare for family law cases, or to try to resolve their family cases outside the court. (sign consent forms and service agreement)
Parents go in praying for competent representation and good advice and instead get someone willing to bill legal aid to guide the parents through the process of having all their rights, dignity and children stipped away from them. According to legal aid right now family lawyers willing to accept legal aid bill an average of $40 000 dollars per case for not filing documents or filing them after the court has already granted the society a supervision order.. Or the society requests the judge order the parents to sign consent or service agreements after the parents have refused to sign anything and the judges oblige the society by ordering the parents to just cooperate.
Anderas von Cramon also gives basic help drafting documents. Basic means what? It means no help swearing in and filing documents or serving the document before the deadline - which means he does less than nothing.
https://www.legalaid.on.ca/en/news/newsarchive/downloads/2014-04-08_In%2...
DEFINITION of 'Protected Cell Company (PCC)'
A corporate structure in which a single legal entity is comprised of a core and several cells that have separate assets and liabilities. The protected cell company, or PCC, has a similar design to a hub and spoke, with the central core organization linked to individual cells. Each cell is independent of each other and of the company’s core, but the entire unit is still a single legal entity.
The basic principle behind cell organization is simple: By dividing the greater organization into many multi-person groups and compartmentalizing and concealing information inside each cell as needed, the greater organization is more likely to survive unchanged if one of its components is compromised and as such, they are remarkably difficult to penetrate and hold accountable in the same way the mafia families, terrorist organizations and the Ontario Children's Aid Societies are.
BREAKING DOWN 'Protected Cell Company (PCC)'
A protected cell company operates with two distinct groups: a single core company and an unlimited number of cells. It is governed by a single board of directors, which is responsible for the management of the PCC as a whole. Each cell is managed by a committee or similar group, with authority to the committee being granted by the PCC board of directors. A PCC files a single annual return to regulators, though business and operational plans of each cell may still require individual review and approval by regulators.
Cells within the PCC are formed under the authority of the board of directors, who are typically able to create new cells as business needs arise. The articles of incorporation provide the guidelines that the directors must follow.
The current hierarchical corporate structures that dominate our economies have been in place for over 200 years and were notably supported and defined by Max Weber during the 1800s. Even though Weber was considered a champion of bureaucracy, he understood and articulated the dangers of bureaucratic organisations as stifling, impersonal, formal, protectionist and a threat to individual freedom, equality and cultural vitality.
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