REFERENCE SOURCE: web site / occ.gov
The Office of the Comptroller of the Currency processes questions and complaints concerning consumer issues within the jurisdiction of the OCC through our Consumer Assistance Group (CAG) (and sends misdirected complaints to the appropriate federal or state regulator).
OCC processes complaints involving national banks and federal savings associations with more than $10 billion in assets on behalf of the CFPB, while the CFPB builds its capacity to handle complaints. Under this approach, the CFPB will begin by handling credit card related complaints involving national banks and federal savings associations with assets of $10 billion or more and will expand its complaint process to other products and services offered as the new bureau builds that capacity through March 2012.
Consumers can contact the bureau through its Web site, consumerfinance.gov, or by phone at 855-411-2372. Consumers may use the FFIEC site to identify a financial institution's primary regulator, or may use the FDIC institution directory to identify which institutions have more than $10 billon in assets.
For specific problems with a financial institution other than a national bank, contact the customer assistance:
(1) State Banking Department WRT a state bank
(2) Federal Deposit Insurance Corporation (FDIC), or,
(3) the Federal Reserve for federally chartered banks.
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COMMON FRAUD PRACTICES:
Are the principles using credit cards? Reversing credit card write-offs is a common scam, initially writing off credit debt then cooking the books by reversing the write-off for annual reports. The3 cebt could also be carried on the books as an unbilled disbursement "receivable."
Backdating checks to hide the date on which checks were received---in order to minimize the risk that auditors would discover fraudulent accounting practices.
Reclassifying expenses on financial statements to seemingly reduce expenses. This change in treatment is usually was not disclosed to auditors or on official financial statements.
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IS THE LOCAL GOVT PLANNING TO MOUNT A BOND OFFERING? -- The SEC would be interested in possible Fraudulent Methods WRT misleading bond offerings, defrauding investors by misleading them about use of tax-exempt monies; using falsified marketing materials to mislead investors.
Is there a local “Master Plan”?
That might describe certain fraudulent accounting adjustments pursued as part of a sub rosa scheme; engaging in fraudulent conduct to mislead WRT tax revenue, expenses, or payments; perhaps structuring transactions as "loan repayments" to falsify revenue.
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Is there leveraging of tax dollars to secure bank loans that benefit principles? Perhaps classifying loan repayments as revenue on official documents?
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All of these activities compel criminal penalties for the crimes of grand larceny, schemes to defraud, securities fraud and falsifying business records.