HomeMy WebLinkAbout1548 Dotts
In Re: Dorothy Dotts, : File Docket: 08-067
Respondent : X-ref: Order No. 1548
: Date Decided: 2/18/10
: Date Mailed: 2/22/10
Before: Louis W. Fryman, Chair
John J. Bolger, Vice Chair
Donald M. McCurdy
Raquel K. Bergen
Nicholas A. Colafella
This is a final adjudication of the State Ethics Commission.
Procedurally, the Investigative Division of the State Ethics Commission conducted
an investigation regarding possible violation(s) of the Public Official and Employee Ethics
Act (“Ethics Act”), 65 Pa.C.S. § 1101 et seq., by the above-named Respondent. At the
commencement of its investigation, the Investigative Division served upon Respondent
written notice of the specific allegation(s). Upon completion of its investigation, the
Investigative Division issued and served upon Respondent a Findings Report identified as
an “Investigative Complaint.” An Answer was not filed and a hearing was deemed waived.
The averments in the Investigative Complaint are admitted and are set forth as the
following Findings. The record is complete.
This adjudication of the State Ethics Commission is issued under the Ethics Act and
will be made available as a public document thirty days after the mailing date noted above.
However, reconsideration may be requested. Any reconsideration request must be
received at this Commission within thirty days of the mailing date and must include a
detailed explanation of the reasons as to why reconsideration should be granted in
conformity with 51 Pa. Code § 21.29(b). A request for reconsideration will not affect the
finality of this adjudication but will defer its public release pending action on the request by
the Commission.
The files in this case will remain confidential in accordance with the Ethics Act.
Dotts, 08-067
Page 2
I.ALLEGATIONS:
That Dorothy Dotts, a (public official/public employee) in her capacity as
Secretary/Treasurer of Green Township, Indiana County, violated the following provisions
of the State Ethics Act (Act 93 of 1998) when she utilized her public position for a private
pecuniary benefit, including, but not limited to utilizing Township credit cards to make
personal purchases; when she subsequently signed checks issued to vendors for personal
purchases; when she authorized payments to herself, including altering of Township
checks, without approval of the Board of Supervisors; when she prepared and signed
payroll checks issued to her for hours not worked to conceal payments owed to her
husband; when she failed to file Statements of Financial Interests for the 2003 through
2007 calendar years; and when she failed to disclose all direct and/or indirect sources of
income on Statements of Financial Interests for the 2005 and 2006 calendar year[s].
§ 1103. Restricted activities
(a)Conflict of interest.—
No public official or public
employee shall engage in conduct that constitutes a conflict of
interest.
65 Pa.C.S. § 1103(a).
§ 1102. Definitions
"Conflict" or "conflict of interest."
Use by a public
official or public employee of the authority of his office or
employment or any confidential information received through
his holding public office or employment for the private
pecuniary benefit of himself, a member of his immediate family
or a business with which he or a member of his immediate
family is associated. The term does not include an action
having a de minimis economic impact or which affects to the
same degree a class consisting of the general public or a
subclass consisting of an industry, occupation or other group
which includes the public official or public employee, a
member of his immediate family or a business with which he or
a member of his immediate family is associated.
65 Pa.C.S. § 1102.
§ 1104. Statement of financial interests required to be filed
(a) Public official or public employee.—
Each
public official of the Commonwealth shall file a statement of
financial interests for the preceding calendar year with the
commission no later than May 1 of each year that he holds
such a position and of the year after he leaves such a position.
Each public employee and public official of the Commonwealth
shall file a statement of financial interests for the preceding
calendar year with the department, agency, body or bureau in
which he is employed or to which he is appointed or elected no
later than May 1 of each year that he holds such a position
and of the year after he leaves such a position. Any other
public employee or public official shall file a statement of
financial interests with the governing authority of the political
subdivision by which he is employed or within which he is
appointed or elected no later than May 1 of each year that he
Dotts, 08-067
Page 3
holds such a position and of the year after he leaves such a
position. Persons who are full-time or part-time solicitors for
political subdivisions are required to file under this section.
65 Pa.C.S. § 1104(a).
§ 1105. Statement of financial interests
(b) Required information.--
The statement shall
include the following information for the prior calendar year
with regard to the person required to file the statement:
(5) The name and address of any direct or indirect
source of income totaling in the aggregate
$1,300 or more. However, this provision shall
not be construed to require the divulgence of
confidential information protected by statute or
existing professional codes of ethics or common
law privileges.
65 Pa.C.S. §1105(b).
II.FINDINGS:
1. The Investigative Division of the State Ethics Commission received a signed, sworn
complaint alleging that Dorothy Dotts violated provisions of the State Ethics Act (Act
93 of 1998).
2. Upon review of the complaint the Investigative Division initiated a preliminary
inquiry on November 17, 2008.
3. The preliminary inquiry was completed within sixty days.
4. On January 8, 2009, a letter was forwarded to Dorothy Dotts by the Investigative
Division of the State Ethics Commission informing her that a complaint against her
was received by the Investigative Division and that a full investigation was being
commenced.
a. Said letter was forwarded by certified mail, no. 7007 0220 0001 4375 0699.
b. The domestic return receipt bore the signature of Dorothy Dotts, with a
delivery date of January 12, 2009.
5. On April 15, 2009, the Investigative Division of the State Ethics Commission filed an
application for a ninety day extension of time to complete the Investigation.
6. The Commission issued an order on April 30, 2009, granting the ninety day
extension.
7. On July 1, 2009, the Investigative Division of the State Ethics Commission filed an
application for a second ninety day extension of time to complete the Investigation.
8. The Commission issued an order on July 22, 2009, granting the ninety day
extension.
9. On December 22, 2009, an amended Notice of Investigation was forwarded to
Dorothy Dotts by the Investigative Division of the State Ethics Commission
Dotts, 08-067
Page 4
informing her that the allegations contained in the January 8, 2009, Notice of
Investigation were being amended.
a. Said letter was forwarded by certified mail, no. 7009 0820 0000 1856 6587.
10. Periodic notice letters were forwarded to Dorothy Dotts in accordance with the
provisions of the Ethics Act advising her of the general status of the investigation.
11. The Investigative Complaint/Findings Report was mailed to the Respondent on
December 30, 2009.
12. Dorothy Dotts served as the Secretary/Treasurer of Green Township, Indiana
County, from October 1, 1990, through March 28, 2008.
a. Dotts worked part-time in the Secretary/Treasurer position.
1. Dotts had no set number of hours to work in her position.
2. Dotts was routinely issued payment for sixty-two hours worked per
pay period (See Finding No. 28).
b. Dotts was not formally re-appointed as the Secretary/Treasurer at the
January 7, 2008, Township re-organization meeting.
1. Dotts was not re-appointed due to the fact that she could not commit
to work daytime hours at the Township building.
aa. Dotts was employed in a full-time capacity by the Indiana
County Office of Planning and Development as a Fiscal Officer
II from approximately March 22, 1999, through May 18, 2009.
1. Dotts’ normal working hours with Indiana County were
Monday through Friday, 8 a.m. to 4 p.m. with a one
hour unpaid lunch period.
2. Dotts remained as Secretary/Treasurer until March 28, 2008, when
the Township appointed a replacement.
13. As the Township Secretary/Treasurer, Dotts was responsible for the following
duties, among others:
a. Preparation of meeting agendas, bills to be approved by the Board;
b. Custody and maintenance of all Township financial records including making
deposits/withdrawals;
c. Preparation of checks for payment/issuance;
d. Signature authority over all Township accounts;
e. Taking minutes at monthly meetings;
f. Retention and preservation of Township documents/records;
g. Receiving and forwarding complaints to the Board of Supervisors;
h. Making purchases of supplies using Township credit card accounts and
Dotts, 08-067
Page 5
recommending that purchases be made; [and]
i. Various administrative duties.
14. The Green Township Municipal Building is located at 1492 Highway 240,
Commodore, PA 15729.
a. The Township building [sic] maintains a mailbox at the Township building at
which Township mail is received.
b. Mail delivered to the Township building could be retrieved by Dotts or any of
the three Supervisors.
1. Township Supervisors did not routinely open the mail they retrieved.
c. Any mail retrieved from the Township mailbox by the Supervisors was left on
Dotts’s desk in the Township building for eventual processing by Dotts.
15. Dotts was provided with an office/work area at the Township building to perform her
duties as the Secretary/Treasurer.
a. Dotts performed the majority of her duties as the Secretary/Treasurer at her
,
residence from at least November 17 2003, through March 28, 2008,
despite being provided with a specific work area at the Township building.
1. Dotts has resided at [address redacted] since at least 1974.
b. Dotts was unable to keep normal business hours at the Township building
due to her full time employment with Indiana County (See Finding No. 12).
1. Township representatives received frequent complaints that Dotts
was not available at the Township building during normal business
hours to address Township business.
c. A posting at the Township building indicated that Dotts was to be present at
the Township building from 5:00 p.m. to 7:00 p.m., Monday through Friday,
to address Township business.
1. Dotts was rarely present at the Township building during the posted
hours.
2. The posting was eventually removed due to Dott’s failure to be
present at the Township building during the noted hours.
16. Dotts maintained various Township records at the Township office as well as at her
residence.
a. Dotts primarily maintained current year Township records at her home and
prior year Township records at the Township building.
1. Township records maintained by Dotts at her residence included
financial records (i.e. cancelled checks, bank statements, credit card
statements, invoices received, etc.)
b. Dotts routinely completed Township business, including writing Township
checks/paying Township bills, at her residence during evening hours.
Dotts, 08-067
Page 6
17. Green Township is a second class township governed by a three member Board of
Supervisors.
a. During Dotts’s tenure, or at least by 2008, the Township Supervisors were
holding one legislative meeting on the second Tuesday of each month.
b. Special meetings were held as necessary.
18. Voting at Supervisors meetings was accomplished via the making of a motion,
seconding the motion, and the remaining Supervisors voting aye or nay.
a. Individuals motioning and seconding the motion were viewed as voting in
favor of the motion on the floor.
b. Abstentions or objections which occurred were specifically noted in the
minutes.
c. Roll call votes were utilized only for special circumstances.
d. Minutes of each meeting were approved for accuracy at each subsequent
meeting of the Board.
19. Dotts, as the Secretary/Treasurer, normally supplied the Supervisors with a meeting
packet for review immediately prior to the monthly legislative meeting.
a. The packet routinely consisted of the meeting agenda, previous month’s
minutes, the monthly bill list, and monthly Treasurer’s report.
1. Bill lists provided documented only the payee and the amount of the
check.
2. Bill lists did not document the number of the check being issued or
the date that the check was written.
aa. Specific check information was not listed on the bill list due to
the fact that Dotts did not generate the actual checks until after
payment of the bills had been approved.
3. Bill lists did not document payroll issued to Township employees.
aa. The total of payroll issued by the Township for the reporting
period as well as the total paid year to date were provided on
the Treasurer’s report.
bb. Amounts issued to individual Township employees were not
identified on the Treasurer’s report.
4. Bills lists did not document checks issued to Township
representatives for any other reasons (i.e. meeting payment, mileage
reimbursement, other reimbursement, etc.)
5. Bill lists provided did not accurately reflect all bills/invoices received
by the Township.
b. Invoices received for payment were brought to the monthly meetings by
Dotts and made available to the Township Supervisors for review if
questions arose.
Dotts, 08-067
Page 7
20. The majority of checks representative of bills/invoices to be paid were required to
be approved by the Board at meetings prior to issuance.
a. Dotts was authorized by the Board to issue checks to various
vendors/companies between Board meetings without prior approval of the
Supervisors to avoid accrual of late fees or penalties.
21. Signature authority over Township accounts was maintained by Dotts and all three
Supervisors.
a. Checks issued by the Township required the live signature of any
combination of two Township signatories.
1. Dotts repeatedly informed the Township Supervisors that her
signature as Secretary/Treasurer was required as one of the two
authorized signatories.
b. The Township did not utilize facsimile stamps during Dotts’s tenure.
22. The Township Supervisors relied heavily on Dotts in relation to financial information
provided and the financial status of the Township.
a. The Supervisors did not normally question or challenge Dotts’s actions or
explanations regarding finances at Township meetings.
b. Dotts was trusted by the Supervisors due to her length of service as
Secretary/Treasurer and due to her financial background and employment.
c. Dotts has a Bachelor of Science Degree from Indiana University of
Pennsylvania in the field of Business Administration with a concentration in
accounting.
d. Dotts’s position with Indiana County required the following as minimum
qualifications:
1. One year of professional accounting experience and graduation from
a four year college or university that included fifteen credits in
accounting; or
2. Three years of accounting and/or budgetary experience and an
associate degree in accounting or business administration, including
or supplemented by fifteen college credits in accounting; or
3. One year as a Fiscal Technician, or five years of bookkeeping
experience; including or supplemented by fifteen college credits in
accounting; or
4. Any combination of experience and/or training which includes fifteen
college credits in accounting.
23. Between the time period of November 18, 2003, and May 30, 2008, various bank
accounts existed in the name of Green Township at Marion Center Bank (MCB) and
First Commonwealth Bank (FCB) including those shown below:
Bank Account No. Account Name Account Address
Dotts, 08-067
Page 8
MCB XXXXXX0168 Green Township Road Supervisor 1492 Route 240 Hwy
(Checking) General Fund Commodore, PA 15729
MCB XXXXXX0176 Green Township Road Supervisor 1492 Route 240 Hwy
(Checking) Motor License Fund Commodore, PA 15729
FCB XXXX-XX1420 Green Township Road Fund Account 1492 Route 240 Hwy
(Checking) Commodore, PA 15729
FCB XXXX-XX1446 Green Township Motor License Fund 1492 Route 240 Hwy
(Checking) Commodore, PA 15729
FCB XXXX-XX1420 Green Township Road Fund Account 1492 Route 240 Hwy
(Savings) Commodore, PA 15729
FCB XXXX-XX1446 Green Township Motor License Fund 1492 Route 240 Hwy
(Savings) Commodore, PA 15729
a. Payroll was issued from the checking accounts at both MCB (X-0168) and
FCB (X-1420).
b. Account numbers XXXX-XX1420 and XXX-XX1446 have both checking and
savings accounts associated with their respective account number.
1. The checking and savings accounts are linked within the same
account.
c. First Commonwealth Bank was previously known as National Bank of the
Commonwealth.
24.Dotts, as the Township Secretary/Treasurer, had control over all Township
finances, including all of the bank accounts outlined in Finding No. 23.
a. Blank checks for the Township accounts were maintained in a locked cabinet
in the Township office.
b. Dotts was responsible for the generation and distribution of Township
checks issued.
25. The process utilized by Dotts regarding the paying of Township bills was as follows:
a. Collection of all invoices received at the Township building since the prior
Township meeting for submission to the Board for approval.
b. Generation of the monthly bill list representing all Township bills received.
1. Bill lists generated by Dotts routinely did not document all bills
received at the Township since the prior meeting.
2. Dotts routinely did not document on the bill list certain expenses that
Dotts wanted to conceal from the Board.
c. Presentation of the bill list to the Township Supervisors at the monthly
meeting (via Supervisor meeting packets) for payment approval.
d. Removal of the number of blank checks required to pay monthly bills from
the cabinet and transportation of the checks and invoices to Dotts’s
residence for check generation.
Dotts, 08-067
Page 9
1. Dotts, at times, removed more blank checks from the Township
building than were needed to pay the expenses documented on the
monthly bill list.
2. Dotts removed extra checks needed to issue payments for payroll,
reimbursements, meeting pay, as well as expenses concealed from
the Township Supervisors.
e. Generation of Township checks and attachment of supporting documentation
to applicable checks.
1. Dotts did not attach support documentation to meeting pay checks or
checks issued for expenses that were to be concealed from the
Township Supervisors.
f. Transportation of the completed checks with support documentation (when
applicable) to the Township building for a second signature by one of the
Township Supervisors.
1. Dotts left the checks to be signed and attached invoices at the
Township building in a manila envelope for the second signature.
g. Return of the checks and support documents to Dotts’s residence by Dotts
for attachment of postage and mailing.
1. Check stubs were attached to support documentation and maintained
at Dotts’s residence until subsequently filed at the Township building.
THE FOLLOWING FINDINGS RELATE TO DOTTS’S PAYMENTS OF TOWNSHIP
FUNDS TO HERSELF FOR PERSONAL PURPOSES AND FOR WHICH NO
JUSTIFICATION EXISTED.
26. From at least November 2003 through March 2008, Dotts received compensation
from Green Township on an hourly basis for services performed as the
Secretary/Treasurer as well as mileage reimbursement and meeting pay.
a. Dotts was compensated in the amount of $10.15 per hour for administrative
services provided as the Secretary/Treasurer.
b. Dotts received a set amount of $62.50 per Supervisors meeting attended in
her position of Secretary/Treasurer.
c. Dotts received the approved IRS mileage reimbursement rate for mileage
driven in relation to Township business.
27. No documentation exists to verify hours worked by Dotts in her position as
Secretary/Treasurer.
a. Dotts did not complete and/or submit any documentation to the Township
(i.e. time sheets, calendars, day planners, etc.) from which hours claimed to
have been worked could be verified.
1. The Township Supervisors did not require Dotts to submit any
documentation to verify hours claimed.
28. From November 2003 through March 2008, Dotts was eligible to receive a
maximum number of one hundred fourteen (114) payroll checks in her position as
Dotts, 08-067
Page 10
Secretary/Treasurer.
a. Dotts was eligible to receive fourteen (14) payroll checks between the time
frame of November 2003 through May 2004.
1. From at least November 2003 through May 2004 Township pay
stththth
periods ran from the 1-15 and 16-30 with payroll issued on the
thth
15 and 30 of each month.
a. Payroll was issued on the last day of the month for months
with less than or more than thirty days.
b. Dotts was to receive a maximum of one hundred (100) payroll checks
between the time frame of June 2004 through March 2008.
1. From approximately June 2004 through March 2008 payroll was
based on bi-weekly payroll periods with payroll to be issued on the
last work day of the pay period.
29. From November 18, 2003, through March 2008, Dotts issued herself at least two
hundred fifty-two (252) checks from Township accounts maintained at First
Commonwealth Bank totaling $85,206.33 as shown below:
Check Check
No. Date Check Amt. Signatories Disposition Purpose/Reason
6660 11/18/03 $414.95 WR/DD Undetermined None
6669 11/25/03 $55.21 WR/DD Cashed Meeting Pay
6675 11/28/03 $523.86 CS/DD Cashed Payroll
6677 12/08/03 $414.93 CS/DD Deposit 0104240594 None
6682 12/09/03 $55.23 CS/DD Cashed Meeting Pay
6691 12/15/03 $523.86 CS/DD Deposit 0104240594 Payroll
6713 12/15/03 $513.18 CS/DD Undetermined None
228 12/22/03 $525.00 DD/CS Undetermined None
6719 12/29/03 $55.23 CS/DD Cashed Meeting Pay
6727 12/31/03 $525.86 CS/DD Deposit 0104240594 Payroll
6729 12/31/03 $250.35 CS/DD Cashed Payroll-Darian Dotts
6735 01/05/04 $55.07 CS/DD Deposit 0104240594 Meeting Pay
6769 01/15/04 $384.40 CS/DD Cashed Payroll-Darian Dotts
6770 01/15/04 $519.49 CS/DD Undetermined Payroll
6789 01/22/04 $619.49 CS/DD Deposit 0104240594 None
6797 01/30/04 $436.84 CS/DD Undetermined Payroll-Darian Dotts
6804 01/30/04 $522.04 CS/DD Deposit 0104240594 Payroll
6819 02/10/04 $55.07 CS/DD Deposit 0104240594 Meeting Pay
6820 02/10/04 $125.62 CS/DD Deposit 0104240594 Mileage
6827 02/13/04 $459.20 CS/DD Undetermined Payroll
6828 02/13/04 $399.95 CS/DD Undetermined Payroll-Darian Dotts
6853 02/27/04 $459.20 CS/DD Deposit 0104240594 Payroll
6854 02/27/04 $399.95 CS/DD Deposit 0104240594 Payroll-Darian Dotts
6855 02/27/04 $57.00 CS/DD Deposit 0104240594 Mileage
Dotts, 08-067
Page 11
Check Check
No. Date Check Amt. Signatories Disposition Purpose/Reason
6862 03/09/04 $55.07 CS/DD Cashed Meeting Pay
6887 03/15/04 $457.54 CS/DD Undetermined Payroll-Darian Dotts
6888 03/15/04 $459.20 CS/DD Deposit 0104240594 Payroll
6895 03/23/04 $627.30 CS/DD Deposit 0104240594 None
6905 03/31/04 $521.72 CS/DD Deposit 0104240594 Payroll
6906 03/31/04 $509.14 CS/DD Cashed Payroll-Darian Dotts
234 04/12/04 $54.65 DD/CS Deposit 0104240594 Meeting Pay
237 04/15/04 $360.00 DD/CS Cashed PSATS Convention
243 04/16/04 $459.20 DD/CS Cashed Payroll
244 04/16/04 $325.56 DD/CS Cashed Payroll-Darian Dotts
287 04/30/04 $511.72 DD/CS Deposit 0104240594 Payroll
291 04/30/04 $55.07 DD/CS Deposit 0104240594 Meeting Pay
292 05/06/04 $617.37 DD/CS Deposit 0104240594 None
296 05/10/04 $45.86 DD/CS Cashed Convention
300 05/11/04 $55.07 DD/CS Deposit 0104240594 Meeting Pay
**** 05/14/04 $467.10 CS/DD Cashed Payroll
6910 05/18/04 $467.10 WR/DD Deposit 0104240594 None
6941 05/28/04 $484.97 CS/DD Deposit 0104240594 Payroll
6942 06/02/04 $192.51 CS/DD Cashed Mileage
6944 06/02/04 $297.03 CS/DD Cashed Petty Cash
6969 06/10/04 $505.85 CS/DD Deposit 0104240594 Payroll
6981 06/15/04 $629.99 CS/DD Cashed None
**** 06/22/04 $414.95 DD/WR Undetermined None
6993 06/25/04 $521.72 CS/DD Deposit 0104240594 Payroll
6996 06/30/04 $665.98 CS/DD Deposit 0104240594 Cable & Printer Ink
6997 06/30/04 $172.00 CS/DD Undetermined Mileage
203 07/09/04 $745.98 DD/CS Cashed None
7002 07/09/04 $521.72 CS/DD Deposit 0104240594 Payroll
7009 07/12/04 $55.04 CS/DD Undetermined Meeting Pay
7046 07/14/04 $685.73 WR/DD Undetermined None
7043 07/22/04 $521.72 CS/DD Undetermined Payroll
7047 07/22/04 $107.73 CS/DD Tates-Cashed Maps
7060 08/02/04 $120.89 CS/DD Tates-Cashed Mileage
7068 08/05/04 $521.72 CS/DD Cashed Payroll
7072 08/10/04 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
**** 08/13/04 $919.59 DD/CS Cashed None
7112 08/19/04 $521.72 WR/DD Cashed Payroll
7120 09/01/04 $80.94 CS/DD Cashed Mileage
7125 09/03/04 $521.72 CS/DD Cashed Payroll
7129 09/07/04 $521.72 CS/DD Undetermined None
7136 09/14/04 $55.04 CS/DD Undetermined Meeting Pay
7142 09/17/04 $521.72 CS/DD Deposit 0104240594 Payroll
Dotts, 08-067
Page 12
Check Check
No. Date Check Amt. Signatories Disposition Purpose/Reason
7164 09/23/04 $487.93 CS/DD Deposit 0104240594 None
7167 09/30/04 $65.07 CS/DD Cashed Mileage
7172 09/30/04 $521.72 CS/DD Cashed Payroll
7181 10/12/04 $55.04 CS/DD Undetermined Meeting Pay
7192 10/14/04 $521.72 CS/DD Deposit 0104240594 Payroll
7196 10/19/04 $417.55 CS/DD Cashed None
7206 10/22/04 $521.72 CS/DD Deposit 0104240594 None
7198 10/26/04 $46.23 CS/DD Am. Legion-Cashed Convention Pay
7211 10/29/04 $521.72 CS/DD Cashed Payroll
7221 11/09/04 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
7223 11/09/04 $323.29 WR/DD Tates-Cashed None
7229 11/12/04 $521.72 CS/DD Cashed Payroll
7236 11/15/04 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
7274 11/24/04 $521.72 CS/DD Cashed Payroll
7285 12/09/04 $521.72 CS/DD Cashed Payroll
7288 12/14/04 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
7294 12/20/04 $151.69 WR/DD Tates-Cashed Mileage
7299 12/23/04 $521.72 CS/DD Cashed Payroll
7301 12/23/04 $346.35 CS/DD Tates-Cashed Payroll-Darian Dotts
7309 01/03/05 $55.04 CS/DD Deposit 0104240594 Meeting Pay
7324 01/07/05 $362.19 CS/DD Tates-Cashed Payroll-Darian Dotts
7325 01/07/05 $521.72 CS/DD Cashed Payroll
7336 01/21/05 $419.55 CS/DD Tates-Cashed Payroll-Darian Dotts
Payroll (Misdated:
Represents payroll
7337 01/14/05 $521.72 CS/DD Deposit 0104240594 check for 01/21/05)
7350 02/04/05 $419.55 DD Tates-Cashed Payroll-Darian Dotts
7351 02/04/05 $521.72 CS/DD Cashed Payroll
7356 02/08/05 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
7362 02/10/05 $135.78 CS/DD Tates-Cashed Mileage
7313 02/18/05 $521.72 CS/DD Deposit 0104240594 Payroll
7374 03/04/05 $521.72 CS/DD Deposit 0104240594 Payroll
7384 03/08/05 $55.04 CS/DD Deposit 0104240594 Meeting Pay
7357 03/18/05 $521.72 CS/DD Cashed Payroll
7398 04/01/05 $521.72 CS/DD Walmart-Cashed Payroll
7401 04/12/05 $55.04 CS/DD Deposit 0104240594 Meeting Pay
7407 04/12/05 $101.02 CS/DD Deposit 0104240594 Postage
8011 04/14/05 $521.72 WR/DD Am. Legion-Cashed Payroll
8029 04/28/05 $521.72 CS/DD Cashed Payroll
8090 05/04/05 $527.45 CS/DD Tates-Cashed Mileage/Travel
8093 05/05/05 $552.56 WR/DD Deposit 0104240594 Reimbursement
8096 05/10/05 $55.04 CS/DD Slovak Club Meeting Pay
Dotts, 08-067
Page 13
Check Check
No. Date Check Amt. Signatories Disposition Purpose/Reason
8116 05/12/05 $521.72 CS/DD Cashed Payroll
8144 05/23/05 $47.03 CS/DD Am. Legion-Cashed None
8153 05/26/05 $521.72 CS/DD Cashed Payroll
8162 06/01/05 $272.71 CS/DD Am. Legion-Cashed Reimbursement
8173 06/09/05 $521.72 CS/DD Tates-Cashed Payroll
8187 06/14/05 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
8221 06/24/05 $521.72 CS/DD Deposit 0104240594 Payroll
8222 06/24/05 $300.51 CS/DD Tates-Cashed Mileage
8230 07/08/05 $521.72 CS/DD Tates-Cashed Payroll
8119 07/11/05 $55.04 CS/DD Cashed Meeting Pay
8269 07/21/05 $521.72 CS/DD Cashed Payroll
8286 08/01/05 $121.72 WR/DD Tates-Cashed Office Supplies
8295 08/02/05 $121.72 CS/DD Tates-Cashed Mileage
8301 08/05/05 $521.72 CS/DD Am. Legion-Cashed Payroll
8307 08/09/05 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
8324 08/16/05 $360.00 WR/DD Cashed PLGSA Convention
8331 08/19/05 $521.72 CS/DD Cashed Payroll
8343 09/02/05 $521.72 CS/DD Cashed Payroll
8348 09/13/05 $55.04 CS/DD Deposit 0104240594 Meeting Pay
8352 09/13/05 $80.19 CS/DD Deposit 0104240594 Mileage
8362 09/15/05 $521.72 CS/DD Deposit 0104240594 Payroll
8381 09/22/05 $476.92 CS/DD Tates-Cashed None
8385 09/27/05 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
8394 09/30/05 $521.72 CS/DD Cashed Payroll
8408 10/11/05 $55.04 CS/DD Cashed Meeting Pay
8415 10/14/05 $521.72 CS/DD Cashed Payroll
8454 10/27/05 $521.72 CS/DD Deposit 0104240594 Payroll
8459 10/27/05 $50.26 CS/DD Deposit 0104240594 None
8467 11/07/05 $55.04 CS/DD Cashed Meeting Pay
8442 11/10/05 $521.72 CS/DD Cashed Payroll
8449 11/10/05 $37.64 CS/DD Am. Legion-Cashed None
8495 11/23/05 $521.72 CS/DD Am. Legion-Cashed Payroll
8502 12/01/05 $190.12 CS/DD Deposit 0104240594 Mileage
8517 12/09/05 $521.72 CS/DD Cashed Payroll
8553 12/22/05 $55.04 CS/DD Tates-Cashed Meeting Pay
8561 12/22/05 $521.72 CS/DD Walmart-Cashed Payroll
8571 12/29/05 $129.50 WR/DD Tates-Cashed Mileage
8575 01/03/06 $55.04 WR/DD Tates-Cashed Meeting Pay
8584 01/06/06 $521.72 CS/DD Deposit 0104240594 Payroll
8630 01/19/06 $521.72 CS/DD Cashed Payroll
8609 02/03/06 $507.72 CS/DD Walmart-Cashed Payroll
8618 02/14/06 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
Dotts, 08-067
Page 14
Check Check
No. Date Check Amt. Signatories Disposition Purpose/Reason
8636 02/17/06 $508.02 CS/DD Walmart-Cashed Payroll
8665 03/03/06 $508.02 CS/DD Walmart-Cashed Payroll
8670 03/14/06 $55.04 CS/DD Deposit 0104240594 Meeting Pay
8676 03/17/06 $508.02 WR/DD Deposit 0104240594 Payroll
8714 03/31/06 $508.02 CS/DD Cashed Payroll
8721 04/11/06 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
8727 04/13/06 $508.02 WR/DD Cashed Payroll
8739 04/21/06 $180.00 WR/DD Cashed Conference
8745 04/28/06 $508.02 CS/DD Walmart-Cashed Payroll
8781 05/09/06 $55.04 CS/DD Cashed Meeting Pay
8790 05/12/06 $508.02 CS/DD Cashed Payroll
8795 05/17/06 $346.21 CS/DD Cashed Mileage
8802 05/26/06 $508.02 CS/DD Walmart-Cashed Payroll
8808 05/26/06 $49.52 CS/DD Am. Legion-Cashed None
8811 06/05/06 $159.76 CS/DD Am. Legion-Cashed None
8817 06/07/06 $508.02 CS/DD Walmart-Cashed Payroll
8823 06/13/06 $55.04 CS/DD Cashed Meeting Pay
8863 06/22/06 $508.02 CS/DD Walmart-Cashed Payroll
8884 07/07/06 $508.02 CS/DD Cashed Payroll
8890 07/11/06 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
8930 07/20/06 $508.02 CS/DD Walmart-Cashed Payroll
8932 07/20/06 $161.98 CS/DD Tates-Cashed None
Payroll (Misdated:
Represents payroll
8943 07/20/06 $508.02 CS/DD Walmart-Cashed check for 08/04/06)
8953 08/08/06 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
8963 08/09/06 $521.72 CS/DD Tates-Cashed None
Payroll (Misdated:
Represents payroll
**** 08/14/06 $508.02 CS/DD Deposit 0104240594 check for 09/14/06)
8957 08/18/06 $360.00 CS/DD Walmart-Cashed PLGSA Conv.
8958 08/18/06 $508.02 CS/DD Deposit 0104240594 Payroll
8989 09/01/06 $508.02 CS/DD Deposit 0104240594 Payroll
8995 09/12/06 $55.04 CS/DD Undetermined Meeting Pay
9005 09/27/06 $55.04 CS/DD Cashed PLGSA Conv.
9019 09/29/06 $508.02 CS/DD Walmart-Cashed Payroll
9022 09/29/06 $115.75 CS/DD Am. Legion-Cashed Reimb.-Fees
9030 10/10/06 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
9036 10/13/06 $508.02 CS/DD Deposit 0104240594 Payroll
9046 10/27/06 $508.02 CS/DD Deposit 0104240594 Payroll
9067 10/27/06 $62.72 CS/DD Am. Legion-Cashed County Conv.
9082 11/09/06 $508.02 CS/DD Deposit 0104240594 Payroll
Dotts, 08-067
Page 15
Check Check
No. Date Check Amt. Signatories Disposition Purpose/Reason
9092 11/14/06 $55.04 CS/DD Am. Legion-Cashed Meeting Pay
9096 11/22/06 $508.02 CS/DD Cashed Payroll
9113 11/29/06 $242.97 WR/DD Am. Legion-Cashed Mileage
9121 12/08/06 $508.02 CS/DD Deposit 0104240594 Payroll
9127 12/12/06 $55.04 CS/DD Cashed Meeting Pay
9152 12/21/06 $508.02 ED/DD Walmart-Cashed Payroll
9163 01/02/07 $55.04 ED/DD Am. Legion-Cashed Meeting Pay
9169 01/04/07 $508.02 CS/DD Walmart-Cashed Payroll
9186 01/19/07 $508.02 CS/DD Cashed Payroll
9188 01/19/07 $79.21 CS/DD Cashed Mileage
9199 02/02/07 $508.02 ED/DD Cashed Payroll
9205 02/13/07 $55.04 ED/DD Am. Legion-Cashed Meeting Pay
9211 02/16/07 $508.02 CS/DD Cashed Payroll
9232 02/22/07 $276.00 CS/DD Walmart-Cashed Payroll
9245 03/13/07 $55.04 ED/DD Deposit 0104240594 Meeting Pay
9254 03/16/07 $508.02 CS/DD Deposit 0104240594 Payroll
9263 03/30/07 $508.02 CS/DD Cashed Payroll
9268 03/30/07 $55.04 ED/DD Cashed Meeting Pay
8685 04/10/07 $55.04 ED/DD Am. Legion-Cashed Meeting Pay
9278 04/12/07 $508.02 CS/DD Deposit 0104240594 Payroll
9297 04/20/07 $270.00 ED/DD Tates-Cashed PSATS Conf.
9304 04/27/07 $508.02 CS/DD Walmart-Cashed Payroll
9313 05/08/07 $55.04 ED/DD Am. Legion-Cashed PSATS Conf.
9326 05/11/07 $508.02 CS/DD Cashed Payroll
9351 05/25/07 $253.90 CS/DD Cashed Payroll.
9363 06/08/07 $508.02 ED/DD Cashed Payroll
9367 06/12/07 $55.04 ED/DD Cashed Meeting Pay
9315 06/14/07 $172.10 ED/DD Cashed Mileage/Postage
9387 06/22/07 $508.02 WR/DD Cashed Payroll
9396 07/06/07 $508.02 ED/DD Cashed Payroll
9408 07/10/07 $55.04 ED/DD Am. Legion-Cashed Meeting Pay
9409 07/10/07 $165.39 CS/DD Cashed Mileage
9426 07/20/07 $508.02 CS/DD Deposit 0104240594 Payroll
9439 08/03/07 $508.02 CS/DD Deposit 0104240594 Payroll
9440 08/03/07 $77.36 CS/DD Am. Legion-Cashed Mileage
9444 08/13/07 $360.00 CS/DD Walmart-Cashed 4 Days @ $90
9448 08/14/07 $55.04 ED/DD Am. Legion-Cashed Meeting Pay
9465 08/17/07 $508.02 ED/DD Deposit 0104240594 Payroll
9473 08/31/07 $508.02 CS/DD Deposit 0104240594 Payroll
9481 09/11/07 $55.04 ED/DD Slovak Club Meeting Pay
9505 09/14/07 $508.02 ED/DD Walmart-Cashed Payroll
9506 09/14/07 $274.03 ED/DD Deposit 0104240594 Mileage
3
Dotts, 08-067
Page 16
Check Check
No. Date Check Amt. Signatories Disposition Purpose/Reason
9516 09/28/07 $508.02 CS/DD Deposit 0104240594 Payroll
9525 10/09/07 $55.04 ED/DD Deposit 0104240594 Meeting Pay
9531 10/12/07 $508.02 ED/DD Deposit 0104240594 Payroll
9554 10/26/07 $508.02 ED/DD Walmart-Cashed Payroll
9557 10/26/07 $63.43 ED/DD Cashed Convention/Mileage
9564 11/09/07 $508.02 ED/DD Cashed Payroll
9568 11/13/07 $55.04 ED/DD Am. Legion-Cashed Meeting Pay
9570 11/13/07 $201.28 WR/DD Cashed Mileage
9576 11/23/07 $508.02 ED/DD Deposit 0104240594 Payroll
9595 12/07/07 $508.02 ED/DD Cashed Payroll
9599 12/11/07 $55.04 ED/DD Am. Legion-Cashed Meeting Pay
9621 12/18/07 $87.30 CS/DD Am. Legion-Cashed Mileage
9628 12/21/07 $508.02 ED/DD Deposit 0104240594 Payroll
9638 12/27/07 $55.04 ED/DD Cashed Meeting Pay
9644 01/04/08 $508.02 ED/DD Deposit 0104240594 Payroll
9647 01/07/08 $55.04 ED/DD Cashed Meeting Pay
9676 01/18/08 $442.04 ED/DD Deposit 0104240594 Payroll
9690 02/01/08 $507.67 RS/DD Deposit 0104240594 Payroll
9694 02/12/08 $55.04 ED/DD Am. Legion-Cashed Meeting Pay
9703 02/15/08 $507.67 ED/DD Deposit 0104240594 Payroll
9723 02/29/08 $507.67 RS/DD Deposit 0104240594 Payroll
9729 03/13/08 $507.67 ED/DD Walmart-Cashed Payroll
9757 03/24/08 $328.66 RS/DD Tates-Cashed Mileage/Postage
9763 03/28/08 $410.68 ED/DD Deposit 0104240594 Payroll
$85,206.33
Total
Key: DD=Dorothy Dotts
CS=Carl Syster
WR=William Rice
ED=Ed Deitman
RS=Ray Stibrik
a. At least two hundred thirty-nine (239) checks were issued from Account No.
XXXXXX0168, the Township’s General Fund account.
b. A minimum of twelve (12) checks were issued from Account No. XXXX-
XX1420, the Township’s Road Fund account.
c. At least one check was issued from Account No. XXXX-XX1446, the
Township’s Motor License Fund account.
30. Dotts issued herself checks from Township accounts for various reasons including
payroll, mileage reimbursement, meeting pay, travel reimbursement, postage, etc.
a. Dotts also issued herself additional checks from Township accounts for
which no justification or documentation could be identified.
Dotts, 08-067
Page 17
31. Of the minimum two hundred fifty-two (252) checks received by Dotts, no
justification could be documented for Dotts’s receipt of twelve (12) checks totaling
$3,701.10 as documented in the chart below:
Check Check Check Signatories Disposition Justification Check
No. Date Amt. Stub*
Deposit Blank
6910 05/18/04 $467.10 WR/DD 0104240594 None
7046 07/14/04 $685.73 WR/DD Undetermined None No Stub
7129 09/07/04 $521.72 CS/DD Undetermined None Payroll
Deposit Payroll
7206 10/22/04 $521.72 CS/DD 0104240594 None
8144 05/23/05 $47.03 CS/DD Am. Legion-Cashed None No Stub
8381 09/22/05 $476.92 CS/DD Tates-Cashed None Blank
8449 11/10/05 $37.64 CS/DD Am. Legion-Cashed None Reimb.
Deposit No Stub
8459 10/27/05 $50.26 CS/DD 0104240594 None
8808 05/26/06 $49.52 CS/DD Am. Legion-Cashed None No Stub
8811 06/05/06 $159.76 CS/DD Am. Legion-Cashed None No Stub
8932 07/20/06 $161.98 CS/DD Tates-Cashed None No Stub
8963 08/09/06 $521.72 CS/DD Tates-Cashed None No Stub
Total $3,701.10
* “No Stub” indicates no stub present at Township building, “Blank” indicates
stub present but no justification documented.
Key: DD=Dorothy Dotts
CS=Carl Syster
WR=William Rice
a. Dotts signed all twelve (12) of the checks received as an authorized
Township signatory.
b. Dotts deposited at least three of the checks received into her personal
checking account (Account Number XXXXXX0594) at Marion Center
National Bank.
1. Account Number XXXXXX0594 is a joint checking account over which
Dotts, Darian Dotts, and Heather Hood hold signature authority.
aa. Darian Dotts (a/k/a Dusty) is Dotts’s spouse.
bb. Hood is Dotts’s daughter.
c. Dotts cashed at leastseven of the checks received.
1. Checks were cashed at the American Legion or Tates Market.
d. The ultimate disposition of check numbers 7046 and 7129 could not be
determined.
1. Check numbers 7046 and 7129 bear Dotts’s signature endorsing
each respective check.
Dotts, 08-067
Page 18
e. No support documentation was on file at the Township to justify the issuance
of the checks to Dotts.
32. Check stubs available for check numbers 7129 (dated September 7, 2004) and
7206 (dated October 22, 2004) specifically document that the respective checks
had been issued to Dotts for “payroll” purposes (See Finding No. 29).
a. Check numbers 7129 and 7206 did not represent payroll owed to Dotts.
1. Pay dates for September 2004 were September 3, 2004, September
17, 2004, and September 30, 2004.
aa. Dotts received payroll due via receipt of Township check
numbers 7125, 7142, and 7172 dated September 3, 2004,
September 17, 2004, and September 30, 2004, respectively.
2. Pay dates for October 2004 were October 14, 2004, and October 29,
2004.
aa. Dotts received payroll due via receipt of Township check
numbers 7192 and 7211 dated October 14, 2004, and October
29, 2004, respectively.
33. No check stub was available at the Township municipal building representative of
Township check number 8963 (dated August 9, 2006, in the amount of $521.72)
issued to Dotts (See Finding No. 31).
a. Check number 8963 was written in the amount equal to that previously
received by Dotts as compensation for Secretary/Treasurer services
performed.
1. Dotts routinely received wages representative of sixty-two hours
worked per pay period.
2. Net check amounts received by Dotts between the time frame of
November 2003 through March 2008 varied from $508.02 to $521.72.
b. Pay dates for August 2006 were August 4, 2006, and August 18, 2006.
1. Dotts received payroll due via Township check numbers 8943 and
8958, dated July 20, 2006, and August 18, 2006, respectively.
aa. Check number 8943 was misdated.
bb. Dotts negotiated check number 8943 on August 4, 2006.
THE FOLLOWING FINDINGS RELATE TO DOTTS’S ALTERATION OF TOWNSHIP
CHECKS INCREASING THE AMOUNTS OF SAID CHECKS AFTER THE BOARD’S
APPROVAL OF LESSER AMOUNTS, ENABLING HER TO ACQUIRE FUNDS TO WHICH
SHE WAS NOT ENTITLED.
34. In addition to the twelve checks Dotts issued to herself for which no justification
existed, Dotts issued herself an additional sixteen checks she identified as mileage
reimbursement, office supplies, and/or no documented reason.
a. Dotts altered all of these checks, after receiving a second signature, to
reflect amounts greater than approved by the second signature.
Dotts, 08-067
Page 19
35. Listed below are the sixteen (16) checks Dotts issued to herself and then altered
after obtaining a second signature:
Ck Amount
Ck Stub* Increased
No. Ck Date Ck Amt. Signatories Disposition Purpose/Reason Amount by Dotts
6660 11/18/03 $414.95 WR/DD Undetermined None $14.95 $400.00
Dep. None
6677 12/08/03 $414.93 CS/DD 0104240594 $14.93 $400.00
6713 12/15/03 $513.18 CS/DD Undetermined None $13.18 $500.00
228 12/22/03 $525.00 DD/CS Undetermined Christmas N/A $500.00
Dep. None Blank
6789 01/22/04 $619.49 CS/DD 0104240594 Stub $600.00
Dep. None Blank
6895 03/23/04 $627.30 CS/DD 0104240594 Stub $600.00
Dep. None
292 05/06/04 $617.37 DD/CS 0104240594 N/A $600.00
6981 06/15/04 $629.99 CS/DD Cashed None $29.99 $600.00
* 06/22/04 $414.95 DD/WR Undetermined None N/A $400.00
Dep. Cable & **$665.9
6996 06/30/04 $665.98 CS/DD 0104240594 Printer Ink 5 $600.00
Mileage **$172.0
6997 06/30/04 $172.00 CS/DD Undetermined 0 $100.00
203 07/09/04 $745.98 DD/CS Cashed None N/A $700.00
* 08/13/04 $919.59 DD/CS Cashed None N/A $900.00
Dep. None Blank
7164 09/23/04 $487.93 CS/DD 0104240594 Stub $400.00
7196 10/19/04 $417.55 CS/DD Cashed None None $400.00
7223 11/09/04 $323.29 WR/DD Tates-Cashed None No Stub $300.00
Tota
l $8,509.48 $8,000.00
* “No Stub” indicates no stub present at Township building, “Blank” indicates stub
present but no justification documented, N/A indicates stubs were not utilized with
the account
** Both of these check stubs were also altered.
a. Dotts initially wrote the checks in the correct amount and presented them for
the required second signature.
1. Dotts left blank space at the left-most side of the section on the check
where the amount was documented in numerical characters.
2. Dotts left several blank spaces at the beginning of the line on the
check where the amountwas documented in written numerical words.
3. Dotts signed each of the checks as an authorized Township
signatory.
b. Once the second signature was obtained, Dotts added a number to the
immediate left of the number documented in the amount section and added
the word representing that number on the line documenting the check
amount in writing.
Dotts, 08-067
Page 20
1. Although a number and word was added to the checks to represent
amounts due in the hundreds of dollars, the word “hundred” was
absent from the check amount written on checks documented in the
chart above.
aa. Review of Township financial records revealed that Dotts
consistently utilized the word “hundred” when writing
applicable amounts on checks other than those documented
above.
c. The numerals and words added are in Dotts’s handwriting.
36. Dotts’s alteration of checks written payable to herself resulted in Dotts’s receipt of
Township funds in the amount of $8,000.00 in excess of the amount approved by
the Township Supervisors.
a. Dotts’s alteration of the amounts documented on checks issued to herself
resulted in Dotts’s receipt of funds totaling $8,509.48.
1. Legitimate reimbursement due Dotts via the issuance of checks
documented in Finding Number 35 totaled a maximum of $509.48.
b. Dotts deposited at least six of the altered checks she received into her
personal checking account (Account Number XXXXXX0594) at Marion
Center National Bank.
c. Dotts cashed at least five of the checks received.
1. Checks were cashed at financial institutions or Tates Super Market.
d. The ultimate disposition of check numbers 6660, 6713, 228, 6997, and one
starter check (dated June 22, 2004, in the amount of $414.95) could not be
determined.
1. Check numbers 6660, 6713, 228, 6997, and the starter check bear
Dotts’s signature endorsing each respective check.
37. Dotts did not document checks she issued to herself for which no justification
existed on applicable monthly bill lists presented to the Township Supervisors for
review.
a. Dotts intentionally omitted checks issued in her name from the monthly bill
lists in order to conceal the fact that she altered checks to increase the
amounts of payments to herself.
THE FOLLOWING FINDINGS RELATE TO DOTTS’S CONCEALMENT OF FUNDS
PAYABLE TO HER HUSBAND, ENABLING HIM TO COLLECT UNEMPLOYMENT
COMPENSATION.
38. Dotts’s spouse, Darian (“Dusty”) Dotts was unemployed from at least late December
2003 through mid-April 2004 as well as from at least late December 2004 through
the beginning of February 2005.
a. Darian Dotts was receiving unemployment compensation from the
Commonwealth of Pennsylvania during these time frames.
Dotts, 08-067
Page 21
39. Darian Dotts was employed by Green Township on the Township road crew to
perform plowing and road maintenance services from at least late December 2003
through mid-April 2004 and late December 2004 through early February 2005.
a. Hours worked by Darian Dotts are documented on Green Township time
sheets.
b. Darian Dotts was to be compensated in the amount of $8.25 per hour in
2003, $8.75 per hour in 2004, and $9.00 per hour in 2005.
1. All employees (full time and part time) were to receive a $.25 increase
in 2003, a $.25 or $0.50 increase in 2004, and a $0.25 increase in
2005.
aa. In 2004, individuals operating heavy equipment received a
$0.50 increase.
c. Darian Dotts was hired as a part-time seasonal employee.
40. Although Darian Dotts routinely worked eighty hours or more during Township
payroll periods, Darian Dotts was not issued payment for all hours documented on
Township time sheets.
a. Dotts consistently issued Darian Dotts payment from Green Township in
amounts no more than $200.00 gross while Darian Dotts was also receiving
unemployment compensation.
b. Dotts issued herself Township checks in amounts equal to the balance of
remaining hours due to Darian Dotts for hours he worked.
1. Dotts issued only partial payments to Darian Dotts in order to keep
the total amount of compensation received by Darian Dotts under the
threshold established by the Pennsylvania Department of Labor-
Bureau of Unemployment Compensation.
2. Concealing the true amount of compensation due to Darian Dotts
allowed Darian Dotts to continue to receive unemployment
compensation while earning full time wages from Green Township.
41. Dotts issued and received a total of twelve additional checks to herself totaling
$4,711.37, for hours which she did not work as noted below:
Check Check Date Check Signatories Disposition
Number Amount
6729 12/31/03 $250.35 CS/DD Cashed
6769 01/15/04 $384.40 CS/DD Cashed
6797 01/30/04 $436.84 CS/DD Undetermined
6828 02/13/04 $399.95 CS/DD Undetermined
Deposit
6854 02/27/04 $399.95 CS/DD 0104240594
6887 03/15/04 $457.54 CS/DD Undetermined
6906 03/31/04 $509.14 CS/DD Cashed
244 04/16/04 $325.56 DD/CS Cashed
Dotts, 08-067
Page 22
7301 12/23/04 $346.35 CS/DD Tates-Cashed
7324 01/07/05 $362.19 CS/DD Tates-Cashed
7336 01/21/05 $419.55 CS/DD Tates-Cashed
7350 02/04/05 $419.55 DD Tates-Cashed
Total $4,711.37
a. Dotts generated all twelve of the checks she issued to herself as payment for
hours not worked.
b. Dotts signed all twelve checks as an authorized Township signatory.
c. Of the twelve checks received, Dotts deposited one check into her personal
account at Marion Center Bank (XXXXXX-0594) and cashed an additional
eight checks at either a financial institution or Tates Super Market.
1. The ultimate disposition of three checks could not be determined.
aa. All three checks bear Dotts’s signature as an endorsing
signature on the reverse of the checks.
d. Dotts was not entitled to these funds.
e. Dotts’s husband received a private pecuniary benefit in the form of
unemployment compensation payments as a result of Dotts’s concealment of
his pay from the Township.
42. Dotts, through her position as Secretary/Treasurer, realized a private pecuniary
gain of approximately $16,412.47 when she issued herself checks from Township
accounts without justification, when she altered/manipulated checks issued in her
name by increasing the amount payable after having been approved by the
Township Supervisors, and when she issued payment to herself for hours not
actually worked.
a. Dotts issued herself a minimum of twelve (12) checks totaling $3,701.10 with
no supporting documentation.
b. Dotts issued herself and subsequently altered/manipulated a minimum of
sixteenchecks which resulted in Dotts’s receipt of $8,000.00 in excess of
that approved.
c. Dotts issued herself a minimum of twelve (12) checks for hours not actually
worked totaling $4,711.37.
d. A private pecuniary benefit of more than a de minimis nature was received
by Dotts’s husband in the form of unemployment compensation when Dotts
concealed his pay from the Township by directing it to herself.
THE FOLLOWING FINDINGS RELATE TO ALLEGATIONS THAT DOTTS UTILIZED
TOWNSHIP PROVIDED CREDIT CARDS FOR HER OWN PERSONAL USE.
43. Green Township maintained Mastercard credit card accounts through First
Commonwealth Bank from at least the year 2000 through March 31, 2008.
a. The credit account was obtained for convenience purposes regarding
purchases and in order to avoid Township representatives purchasing
Dotts, 08-067
Page 23
Township materials with personal funds and waiting for reimbursement from
the Township.
b. Dotts was the individual who suggested that a credit account be obtained.
c. The specific credit card application completed is not available from First
Commonwealth Bank and is not present at the Township.
44. The Township initially maintained one account at First Commonwealth Bankwhich
was available for use by Dotts and all three Supervisors.
a. Dotts and the three Supervisors each had a separate card with his/her
respective name on the card.
b. Only the individual identified on the card was authorized to utilize that
specific card.
c. The account had a $2,000.00 shared credit limit.
45. The Township had no specific usage policy or written guidelines in effect regarding
use of the Township issued credit cards.
a. Although no specific usage policy was in effect, discussion occurred
between the Supervisors and Dotts regarding appropriate card usage.
b. It was common knowledge among Dotts and the Supervisors that use of the
cards was to be restricted to Township related business.
46. Statements documenting activity on the Township’s account at First Commonwealth
Bank were mailed to the Township building.
47. William Rice served as a Supervisor for Green Township from approximately
January 2002 through December 2007.
a. Rice was provided with a Township credit card in his name upon taking
office.
48. Rice attempted to utilize his Township provided credit card at Lowe’s Home
Improvement store in Indiana, PA, for a small purchase on behalf of the Township
several months after receiving the card, in or about mid-2002.
a. The item(s) to be purchased by Rice totaled less than fifty dollars.
b. Rice’s Township issued credit card was rejected upon presentation and
processing through Lowe’s register system.
1. Rice was informed that the card was rejected due to the fact that the
credit limit on the card had been reached.
2. Rice was forced to purchase the items with cash and receive
reimbursement from the Township at a later date.
49. Rice informed Dotts and the remaining Supervisors of the incident subsequent to
his return to the Township.
a. Sometime in 2002 Dotts altered the Township’s credit account with First
Commonwealth Bank and obtained four separate credit accounts.
Dotts, 08-067
Page 24
1. Each account was specifically linked to an individual Township
representative.
2. Only the specific representative identified on the card/account was
authorized to utilize the card/account.
b. Each credit account had an established credit limit of $2,000.00.
c. Account numbers assigned to the Township and the specific individuals to
which assigned were as follows:
1. Account No. XXXX XXXX XXXX 9098 Dorothy Dotts
2. Account No. XXXX XXXX XXXX 9072 William Rice
3. Account No. XXXX XXXX XXXX 9080 Kenneth Ferringer
4. Account No. XXXX XXXX XXXX 9064 Carl Syster
d. The specific date the alterations occurred could not be determined.
1. Neither First Commonwealth Bank nor the Township could locate any
documentation on file regarding the time frame during which the
alterations occurred.
e. Dotts’s Township issued credit card account number did not change from at
least November 2003 through March 2008.
50. Statements documenting activity on the Township’s accounts at First
Commonwealth Bank were mailed to the Township building on a monthly basis.
a. Dotts routinely took possession of credit card statements mailed to the
Township building.
b. Dotts took possession of credit card statements in order to conceal her
personal use of her Township issued credit card.
51. Dotts routinely utilized her Township provided credit card (Account No. ending in
9098) for purchases of a personal nature from at least October 31, 2003, through
February 29, 2008, as shown below:
Stmt Transaction Post Description Amt.
Close Date Date
Date
11/28/03 10/31/03 11/02/03 Carnival Cruise Tkt/Re Miami, FL $500.00
11/20/03 11/21/03 Sheehan Motors-Cresson, PA 400.00
11/22/03 11/24/03 Jason’s Oak Furniture-Greenville, SC 262.50
11/24/03 11/25/03 Enterprise Rent-a-Car-Indiana, Pa 258.93
Finance Charge 4.82
12/31/03 12/21/03 12/22/03 Walmart Supercenter-Indiana, PA 182.00
12/22/03 12/23/03 Hickory Farms-Monroeville, PA 53.98
12/22/03 12/23/03 Walmart Supercenter-Indiana, PA 90.98
Dotts, 08-067
Page 25
Stmt Transaction Post Description Amt.
Close Date Date
Date
12/22/03 12/24/03 Kay-Bee Toys-Monroeville, PA 32.08
12/22/03 12/24/03 Sheraton Hotels Station Square, 135.66
12/22/03 12/24/03 Pittsburgh, PA 32.08
12/23/03 12/24/03 Kirkland’s-Monroeville, PA 110.35
12/23/03 12/25/03 Walmart Supercenter-Indiana, PA 125.00
Lowe’s-Indiana, PA 27.98
Finance Charge
01/29/04 12/31/03 01/01/04 Walmart Supercenter-Indiana, PA -19.84
12/31/03 01/04/04 Walmart Supercenter-Indiana, PA 19.84
01/14/04 01/15/04 Sheetz-Indiana, PA 19.55
01/14/04 01/16/04 The Train Station-Indiana, PA 12.04
Finance Charge 25.22
02/27/04 01/30/04 01/31/04 Intuit Turbotax-800 523-0397 CA 39.95
02/21/04 02/23/04 Downing Billiard Su-Castalia, OH 123.05
Finance Charge 14.67
03/30/04 03/26/04 03/28/04 Walmart Supercenter-Indiana, PA 146.04
Finance Charge 12.27
04/29/04 04/19/04 04/20/04 Sheetz-Hummelstown, PA 14.50
04/20/04 04/21/04 Shady Maple-East Earl, PA 39.88
04/20/04 04/21/04 Hershey Chocolate WSWA-Hershey, PA 59.90
04/25/04 04/29/04 Rayne Drop Inn-Marion Center, PA 62.50
Finance Charge 5.05
05/28/04 05/06/04 05/09/04 Walmart Supercenter-Indiana, PA 80.66
05/11/04 05/12/04 TGI Fridays-Monroeville, PA 41.00
05/11/04 05/12/04 Gabriel Bros-Monroeville, PA 57.77
05/11/04 05/12/04 Walmart Supercenter, Blairsville, PA 34.05
05/21/04 05/24/04 Padgett S-Shelocta, PA 671.00
Finance Charge 3.27
06/29/04 06/03/04 06/04/04 Walmart Supercenter-Indiana, PA 86.32
06/05/04 06/07/04 Sunsations-Ocean City, MD 62.97
06/05/04 06/08/04 O C Seacrets-Ocean City, MD 40.00
06/05/04 06/08/04 O C Seacrets-Ocean City, MD 56.60
06/05/04 06/08/04 O C Seacrets-Ocean City, MD 90.00
06/11/04 06/13/04 Carnival Cruise Tkt/Re-Miami, FL 787.24
06/19/04 06/21/04 Carnival Cruise Tkt/Re-Miami, FL 100.00
06/24/04 06/25/04 Walmart Supercenter-Indiana, PA 86.79
Dotts, 08-067
Page 26
Stmt Transaction Post Description Amt.
Close Date Date
Date
06/26/04 06/28/04 Spencer Gifts-Indiana, PA 44.53
Finance Charge 0.50
07/30/04 07/07/04 07/09/04 Airtran (Pitts to Orlando Round Trip)-160.20
07/07/04 07/09/04 Nashville, TN 160.20
07/07/04 07/09/04 Airtran (Pitts to Orlando Round Trip)-29.99
07/17/04 07/19/04 Nashville, TN 50.00
07/23/04 07/25/04 Cheaptickets.com-888 922 8498, TN 26.00
07/23/04 07/25/04 Indiana Floral-Indiana, PA 32.35
07/23/04 07/26/04 Sheetz-Clymer, PA 11.00
07/24/04 07/26/04 Walmart Supercenter, Indiana, PA 24.94
07/28/04 07/29/04 The Train Station-Indiana, PA 25.01
Rock Bottom-Homestead, PA
Sheetz-Clymer, PA
08/30/04 08/02/04 08/03/04 Sheetz-Indiana, PA 11.24
08/03/04 08/04/04 Walmart Supercenter-Indiana, PA 167.93
08/05/04 08/06/04 Sheetz-Indiana, PA 10.97
08/05/04 08/08/04 Brunos Restaurant-Indiana, PA 11.00
08/07/04 08/09/04 Sheetz-Indiana, PA 25.00
08/06/04 08/09/04 Brunos Restaurant-Indiana, PA 8.00
08/07/04 08/09/04 Walmart Supercenter-Indiana, PA 99.48
08/12/04 08/15/04 VCN*Pennsylvania Vital-PA 30.00
08/15/04 08/16/04 Walmart Supercenter-Indiana, PA 115.87
08/19/04 08/20/04 Sheetz-Clymer, PA 63.15
08/19/04 08/20/04 Walmart Supercenter-Indiana, PA 101.41
08/21/04 08/23/04 Holiday Inn Select Int-Orlando, FL 86.29
08/20/04 08/24/04 Hooters of Orlando ARP-Orlando, FL 38.00
08/24/04 08/26/04 Tropical Scooter LLC-St. Thomas, VA 50.00
09/30/04 08/29/04 08/31/04 Carnival Glory Sign &-Miami, FL 1,332.55
Finance Charge 11.80
10/29/04 09/30/04 10/05/04 Annual Charge For 10/04 Through 09/05 15.00
10/14/04 10/15/04 Walmart Supercenter-Indiana, PA 23.78
10/19/04 10/20/04 Sheetz-Indiana, PA 25.25
10/25/04 10/26/04 Sheetz-Clymer, PA 16.00
10/25/04 10/26/04 Sheetz-Clymer, PA 7.89
10/25/04 10/27/04 Brunos Restaurant-Indiana, PA 8.05
10/24/04 10/27/04 Ironwood Grill, Inc.-Oakland, PA 44.00
Finance Charge 39.96
Dotts, 08-067
Page 27
Stmt Transaction Post Description Amt.
Close Date Date
Date
11/30/04 11/14/04 11/16/04 Courtyard By Marriot-Niagara Falls, CD 155.58
11/19/04 11/22/04 Walmart Supercenter-Indiana, PA 124.34
11/23/04 11/24/04 Walmart Supercenter-Indiana, PA 33.90
11/28/04 11/29/04 Kirby’s Pub-Ocean City, MD 66.45
11/27/04 11/29/04 Big Pecker’s Liquors-Ocean City, MD 89.00
11/26/04 11/29/04 ExxonMobile-Annapolis, MD 20.50
11/27/04 11/29/04 Dress Barn-Ocean City, MD 97.10
11/27/04 11/29/04 Wilson’s Leather-Ocean City, PA 83.99
th
11/28/04 11/29/04 Jim’s 9 Street-Ocean City, MD 26.50
11/30/04 11/30/04 Late Fee 5.00
Finance Charge 10.61
12/30/04 11/30/04 12/01/04 Walmart Stores-Indiana, PA 125.49
11/26/04 12/02/04 Resort Like Home Calls-800 574 0620 OR 33.67
12/05/04 12/06/04 Sheetz-Cylmer, PA 33.89
12/04/04 12/06/04 Walmart Stores-Indiana, PA 123.30
12/01/04 12/09/04 Rayne Drop Inn-Marion Center, PA 41.27
12/13/04 12/14/04 Walmart Stores-Indiana, PA 100.57
12/13/04 12/14/04 Walmart Supercenter-Indiana, PA 172.66
12/16/04 12/19/04 Walmart Stores-Indiana, PA 57.71
12/16/04 12/19/04 ExxonMobile-Indiana, PA 22.02
12/21/04 12/22/04 Windgate Vineyards-Smicksburg, PA 31.69
12/21/04 12/22/04 Walmart Stores-Indiana, PA 244.40
12/21/04 12/22/04 Walmart Supercenter-Indiana, PA 31.76
12/22/04 12/23/04 Sheetz-Indiana, PA 23.01
12/21/04 12/23/04 Brunos Restaurant-Indiana, PA 140.00
12/21/04 12/23/04 Sears Roebuck-Indiana, PA 69.96
12/24/04 12/26/04 Walmart Supercenter-Indiana, PA 115.94
Overlimit Fee 10.00
Finance Charge 12.54
01/31/05 01/31/05 01/31/05 Late Fee 5.00
Overlimit Fee 10.00
Finance Charge 41.16
02/28/05 - - Finance Charge 29.49
03/31/05 - - Finance Charge 29.38
04/29/05 04/29/05 04/29/05 Late Fee 5.00
Overlimit Fee 10.00
Finance Charge 29.38
Dotts, 08-067
Page 28
Stmt Transaction Post Description Amt.
Close Date Date
Date
05/31/05 05/31/05 05/31/05 Late Fee 5.00
05/31/05 05/31/05 Finance Charge 6.05
06/30/05 06/01/05 06/02/05 Walmart Supercenter-Indiana, PA 54.15
06/02/05 06/03/05 Walmart-Indiana, PA 48.76
06/04/05 06/05/05 Snappers-Ocean City, MD 68.00
06/04/05 06/05/05 The Bearded Clam-Ocean City, MD 17.05
06/03/05 06/06/05 Big Pecker’s Liquors-Ocean City, MD 42.00
06/03/05 06/06/05 Buxy’s Salty Dog Saloon-Ocean City, MD 54.00
06/04/04 06/06/05 Brass Balls-Ocean City, MD 76.00
06/04/05 06/06/05 OC Seacrets, Inc.-Ocean City, MD 100.05
06/04/05 06/06/05 OC Seacrets, Inc.-Ocean City, MD 54.00
06/05/05 06/07/05 Macky’s Bayside Bar &-Ocean City, MD 154.03
06/08/05 06/09/05 Backyardcity Com-Memphis, TN 191.59
06/23/05 06/24/05 Walmart-Indiana, PA 110.37
06/25/05 06/27/05 Kmart-Indiana, PA 30.97
06/25/05 06/27/05 Bath & Body Works-Indiana, PA 66.46
06/26/05 06/27/05 Tates Market, Inc.-Clymer, PA 110.91
06/28/05 06/29/05 Sheetz-Clymer, PA 22.00
06/30/05 06/30/05 Finance Charge 0.66
07/29/05 06/29/05 07/01/05 Walmart-Indiana, PA 112.63
07/22/05 07/24/05 Sheetz-Indiana, PA 29.25
07/22/05 07/24/05 Walmart Supercenter-Indiana, PA 65.54
07/19/05 07/25/05 Rayne Drop Inn-Marion Center, PA 50.00
07/25/05 07/27/05 Bon-Ton-Indiana, PA 83.64
07/27/05 07/28/05 Walmart Supercenter-Indiana, PA 103.90
07/29/05 07/29/05 Finance Charge 29.74
08/31/05 07/29/05 07/31/05 Sheetz-Clymer, PA 26.00
08/12/05 08/14/05 Walmart-Indiana, PA 166.69
08/15/05 08/16/05 Walmart-Indiana, PA 88.72
08/17/05 08/18/05 Walmart-Indiana, PA 133.29
08/20/05 08/22/05 ExxonMobile-Grantville, PA 22.00
08/21/05 08/22/05 Sheetz-Clymer, PA 32.00
08/22/05 08/23/05 Water TechTel-212 787 8888 NJ 49.00
08/26/05 08/28/05 Sheetz-Indiana, PA 31.00
08/26/05 08/28/05 Walmart Supercenter-Indiana, PA 25.01
08/31/05 08/31/05 Finance Charge 14.76
09/30/05 09/02/05 09/04/05 Walmart-Indiana, PA 68.16
Dotts, 08-067
Page 29
Stmt Transaction Post Description Amt.
Close Date Date
Date
09/20/05 09/21/05 Walmart-Indiana, PA 71.62
09/22/05 09/23/05 Sheetz-Clymer, PA 33.00
09/22/05 09/26/05 Wawa-Annapolis, MD 26.25
09/25/05 09/27/05 Halls Family Restaurant-Ocean City, MD 58.32
09/25/05 09/27/05 ExxonMobile-Easton, MD 22.00
09/27/05 09/28/05 Southwest Direct-Newmanstown, PA 93.98
09/27/05 09/28/05 Sharp Paving-Shelocta, PA 833.91
09/30/05 09/30/05 Finance Charge 3.77
10/31/05 09/29/05 10/02/05 Kmart-Indiana, PA 88.69
09/30/05 10/03/05 Lowe’s-Indiana, PA 234.42
09/30/05 10/05/05 Annual Charge For 10/05 Through 09/06 15.00
10/04/05 10/05/05 Sheetz-Clymer, PA 36.01
10/04/05 10/05/05 Walmart-Indiana, PA 66.71
10/12/05 10/13/05 Sheetz-Indiana, PA 35.00
10/14/05 10/17/05 Lisbon Citgo-Lisbon MD 33.73
10/15/05 10/17/05 Pickles Pub-Ocean City, MD 43.00
10/16/05 10/17/05 Castaway’s-Ocean City, MD 38.00
10/16/05 10/18/05 Tommy Hilfiger-Ocean City, MD 41.98
10/16/05 10/19/05 707 Sports Bar & Grill-Ocean City, MD 81.00
10/21/05 10/23/05 Walmart-Indiana, PA 61.28
10/24/05 10/25/05 Sheetz-Indiana, PA 28.00
10/29/05 10/31/05 Sheetz-Clymer, PA 27.00
11/30/05 11/01/05 11/02/05 Walmart Supercenter-Indiana, PA 92.28
11/03/05 11/04/05 Sheetz-Clymer, PA 27.00
11/03/05 11/04/05 Walmart-Indiana, PA 81.41
11/08/05 11/09/05 Walmart Supercenter-Indiana, PA 60.81
11/18/05 11/20/05 Sheetz-Indiana, PA 27.00
11/23/05 11/25/05 Walmart Supercenter, Indiana, PA 68.32
11/25/05 11/27/05 Tates Market, Inc.-Clymer, PA 142.28
11/25/05 11/28/05 Radio Shack-Indiana, PA 222.58
11/25/05 11/28/05 Lowe’s-Indiana, PA 158.94
11/30/05 11/30/05 Finance Charge 20.46
12/30/05 12/04/05 12/05/05 Walmart-Indiana, PA 170.04
12/06/05 12/07/05 Sheetz-Indiana, PA 28.00
12/06/05 12/08/05 Pier 1-Indiana, PA 42.40
12/07/05 12/08/05 Past And Presents Pitt-Tarentum, PA 31.00
12/07/05 12/09/05 Laurie’s Hallmark-Tarentum, PA 46.69
12/07/05 12/09/05 Dress Barn, Tarentum, PA 96.97
Dotts, 08-067
Page 30
Stmt Transaction Post Description Amt.
Close Date Date
Date
12/08/05 12/11/05 Kmart-Indiana, PA 67.38
12/09/05 12/11/05 Walmart-Indiana, PA 295.99
12/20/05 12/21/05 Walmart-Indiana, PA 159.71
12/20/05 12/21/05 Walmart Supercenter, Indiana, PA 175.64
12/20/05 12/22/05 Radio Shack-Indiana, PA 84.79
12/20/05 12/22/05 Elects Boutique-Indiana, PA 58.28
12/30/05 12/30/05 Finance Charge 14.67
01/31/06 12/30/06 01/02/06 High’s #65-West Friendsh, MD 26.01
12/31/06 01/03/06 Croc’s Steak Sporthouse-Ocean City, MD 48.86
01/02/06 01/04/06 ExxonMobile-Chester, MD 20.00
01/07/06 01/09/06 Kmart-Indiana, PA -31.79
01/10/06 01/11/06 Sym*Symantec-888 288 7732 CA 39.99
01/11/06 01/13/06 Walmart Supercenter-Indiana, PA 113.57
01/12/06 01/13/06 Sheetz-Clymer, PA 31.00
01/13/06 01/16/06 Lowe’s-Indiana, PA 42.28
01/17/06 01/18/06 Walmart Supercenter-Indiana, PA 41.80
01/31/06 01/31/06 Finance Charge 0.50
02/28/06 01/31/06 02/01/06 USPS-Indiana, PA 39.08
01/31/06 02/01/06 Walmart Supercenter-Indiana, PA 129.58
02/01/06 02/01/06 Aldelphia-888 683 1000 129.22
02/01/06 02/02/06 Walmart-Indiana, PA 123.31
02/03/06 02/06/06 FTD Indiana Floral-Indiana, PA 66.25
02/04/06 02/06/06 Sheetz-Homer City, PA 30.00
02/03/06 02/09/06 FTD*Flower Boutique-Indiana, PA 29.68
02/08/06 02/09/06 Walmart Supercenter-Indiana, PA 82.24
02/10/06 02/12/06 Walmart Supercenter, Indiana, PA 98.69
02/11/06 02/13/06 Sheetz-Clymer, PA 31.00
02/13/06 02/14/06 Intuit Turbotax-888 446-8848 CA 14.95
02/23/06 02/24/06 Intuit Turbotax-888 446-8848 CA 14.95
02/25/06 02/27/06 Intuit Turbotax-888 446-8848 CA 14.95
02/28/06 02/28/06 Finance Charge 8.46
03/31/06 03/07/06 03/08/06 Intuit Turbotax-800 446 8848 CA 14.95
03/13/06 03/14/06 Sheetz-Clymer, PA 31.00
03/15/06 03/15/06 Intuit Turbotax-888 446-8848 CA 31.75
03/14/06 03/16/06 PA State Ass. Of Twp. Sups.-Enola, PA 125.00
03/14/06 03/16/06 PA State Ass. Of Twp. Sups.-Enola, PA 125.00
03/21/06 03/22/06 Sheetz-Clymer, PA 32.00
03/26/06 03/27/06 Sheetz-Indiana, PA 31.00
03/29/06 03/30/06 Walmart.com*Internet-800 966 6546 AR 141.98
Dotts, 08-067
Page 31
Stmt Transaction Post Description Amt.
Close Date Date
Date
03/31/06 03/31/06 Finance Charge 22.45
04/28/06 04/20/06 04/23/06 PA State Ass. Of Twp. Sups.-Enola, PA 65.00
04/26/06 04/27/06 Sheetz, Clymer, PA 41.01
04/28/06 04/28/06 Finance Charge 22.66
05/31/06 04/28/06 05/01/06 Giant Eagle-Indiana, PA 48.98
05/02/06 05/03/06 PA Driver/Vehicle Serv-Harrisburg, PA 26.00
05/06/06 05/08/06 Walmart-Indiana, PA 122.65
05/20/06 05/22/06 Big Pecker’s Liquors-Ocean City, PA 57.24
05/24/06 05/25/06 Sheetz-Indiana, PA 36.51
05/28/06 05/30/06 Lowe’s-Indiana, PA 419.76
05/31/06 05/31/06 Finance Charge 14.89
06/30/06 06/22/06 06/23/06 Walmart Supercenter-Indiana, PA 184.70
06/23/06 06/25/06 Walmart-Indiana, PA 106.10
06/27/06 06/28/06 Walmart Supercenter-Indiana, PA 100.24
06/28/06 06/30/06 Lowe’s-Indiana, PA 61.23
06/29/06 06/30/06 Sheetz-Clymer, PA 38.01
06/30/06 06/30/06 Finance Charge 22.57
07/31/06 06/29/06 07/02/06 Bruno’s Restaurant-Indiana, PA 9.00
07/01/06 07/03/06 Tates Market, Inc.-Clymer, PA 41.57
07/06/06 07/07/06 Walmart Supercenter-Indiana, PA 126.85
07/14/06 07/16/06 Walmart Supercenter-Indiana, PA 130.69
07/17/06 07/18/06 Tates Market, Inc.-Clymer, PA 65.39
07/19/06 07/20/06 Sheetz-Indiana, PA 35.25
07/19/06 07/20/06 Walmart-Indiana, PA 76.94
07/31/06 07/31/06 Finance Charge 16.36
08/31/06 08/07/06 08/08/06 Tates Market, Inc.-Clymer, PA 23.99
08/08/06 08/09/06 Sheetz-Indiana, PA 38.00
08/09/06 08/11/06 Staples-Indiana, PA 57.93
08/10/06 08/11/06 Walmart-Indiana, PA 130.24
08/10/06 08/13/06 Wawa-Annapolis, MD 35.40
08/11/06 08/13/06 Pickles Pub-Ocean City, MD 50.00
08/11/06 08/13/06 Ver*Verizon Wrls Ecars-888 466 4646 CA 31.80
08/11/06 08/13/06 OC Seacrets, Inc.-Ocean City, MD 25.00
08/12/06 08/13/06 The Bearded Clam-Ocean City, MD 80.00
08/12/06 08/14/06 Fager’s Island-Ocean City, MD 52.95
08/12/06 08/15/06 PW Parking-Ocean City, MD 4.00
08/16/06 08/17/06 Sheetz-Indiana, PA 21.25
Dotts, 08-067
Page 32
Stmt Transaction Post Description Amt.
Close Date Date
Date
08/19/06 08/21/06 Walmart Supercenter-Indiana, PA 100.12
08/21/06 08/23/06 Bruno’s Restaurant-Indiana, PA 9.00
08/23/06 08/24/06 Walmart-Indiana, PA 64.09
08/29/06 08/31/06 Lezzer Lumber-Indiana, PA 35.33
08/29/06 08/31/06 Lowe’s-Indiana, PA 169.56
08/29/06 08/31/06 Lowe’s-Indiana, PA 26.08
08/31/06 08/31/06 Finance Charge 20.32
09/29/06 09/07/06 09/08/06 Sheetz-Indiana, PA 34.03
09/13/06 09/14/06 Walmart-Indiana, PA 111.46
09/14/06 09/15/06 Ver*Verizon Wrls Ecars-888 466 4646 CA 37.10
09/19/06 09/20/06 Sheetz-Clymer, PA 32.01
09/22/06 09/25/06 Wawa-Annaoplis, MD 16.02
09/23/06 09/25/06 Brass Balls Saloon-Ocean City, MD 66.00
09/24/06 09/25/06 The Bearded Clam-Ocean City, MD 18.00
09/23/06 09/26/06 OC Seacrets, Inc-Ocean City, MD 60.43
09/23/06 09/26/06 OC Seacrets, Inc-Ocean City-MD 114.00
09/24/06 09/26/06 707 Sports Bar And Grill-Ocean City, MD 60.00
09/25/06 09/27/06 Fager’s Island-Ocean City, MD 19.05
09/26/06 09/27/06 Enterprise Rent A Car-Indiana, PA 179.00
09/29/06 09/29/06 Finance Charges 24.06
10/31/06 09/30/06 10/05/06 Annual Charge For 10/06 Through 9/07 15.00
10/31/06 10/31/06 Finance Charge 30.60
11/30/06 11/02/06 11/03/06 Walmart Supercenter-Indiana, PA 189.09
11/02/06 11/05/06 FTD*Indiana Floral-Indiana, PA 71.55
11/04/06 11/07/06 PW Parking-Ocean City, MD 6.00
11/10/06 11/12/06 Sheetz- Indiana, PA 27.51
11/17/06 11/19/06 Sheetz-Indiana, PA 26.00
11/17/06 11/19/06 Walmart Supercenter-Indiana, PA 136.13
11/21/06 11/22/06 Walmart-Indiana, PA 145.28
11/24/06 11/26/06 Sheetz-Streetsboro, OH 31.00
11/24/06 11/26/06 Downing Billiard Su-Castalia, OH 155.15
11/25/06 11/27/06 Target-Sandusky, OH 144.65
11/30/06 11/30/06 Finance Charge 9.10
12/29/06 * * Toysrus-Babiesrus-800 Toysrus PA 156.46
12/04/0512/05/05
Sheetz-Indiana, PA 27.00
12/05/06 12/06/06
Walmart Supercenter-Indiana, PA 97.60
12/05/06 12/06/06
Toysrus-Babiesrus-800 Toysrus PA 52.99
12/06/06 12/07/06
Walmart-Indiana, PA 25.64
12/07/06 12/08/06
Dotts, 08-067
Page 33
Stmt Transaction Post Description Amt.
Close Date Date
Date
12/11/06 12/12/06 Carnival Cruise Tkt/Re-Miami, FL 632.76
12/11/06 12/17/06 A-Z Travel Agency-Ebensburg, PA 72.60
12/29/06 12/29/06 Finance Charge 20.08
01/31/07 01/31/07 01/31/07 Late Fee 5.00
01/31/07 01/31/07 Finance Charge 40.40
02/28/07 02/28/07 02/28/07 Finance Charge 27.21
03/30/07 03/28/07 03/29/07 Intuit Turbotax-800 446 8848 52.95
03/30/07 03/30/07 Finance Charge 27.21
04/30/07 04/30/07 04/30/07 Late Fee 5.00
04/30/07 04/30/07 28.05
05/31/07 05/17/07 05/20/07 Wawa-Annapolis, MD 27.00
05/18/07 05/20/07 Walmart-Berlin, MD 59.90
05/19/07 05/21/07 OC Seacrets, Inc-Ocean City, MD 34.00
05/31/07 05/31/07 Late Fee 5.00
05/31/07 05/31/07 Finance Charge 24.27
06/29/07 06/06/07 06/07/07 Sheetz-Clymer, PA 27.50
06/14/07 06/15/07 Walmart Supercenter-Indiana, PA 151.34
06/14/07 06/17/07 Wawa-Annapolis, MD 24.01
06/16/07 06/18/07 Walmart-Berlin, MD 30.50
06/17/07 06/19/07 Shell Oil-Ocean City, MD 21.00
06/19/07 06/19/07 Berkheimer Tax Administra-Bangor, PA 69.90
06/29/07 06/29/07 Finance Charge 24.98
07/31/07 07/31/07 07/31/07 Overlimit Fee 10.00
07/31/07 07/31/07 Finance Charge 31.53
08/30/07 08/30/07 08/30/07 Overlimit Fee 10.00
08/30/07 08/30/07 Late Fee 5.00
08/30/07 08/30/07 Finance Charge 29.17
09/28/07 09/28/07 09/28/07 Overlimit Fee 10.00
09/28/07 09/28/07 Late Fee 5.00
09/28/07 09/28/07 Finance Charge 29.17
10/31/07 10/31/07 10/31/07 Finance Charge 28.97
Dotts, 08-067
Page 34
Stmt Transaction Post Description Amt.
Close Date Date
Date
11/30/07 11/30/07 11/30/07 Late Fee 5.00
11/30/07 11/30/07 Finance Charge 28.74
12/31/07 12/31/07 12/31/07 Finance Charge 27.49
01/31/08 01/31/08 01/31/08 Late Fee 5.00
01/31/08 01/31/08 Finance Charge 27.49
02/29/08 02/29/08 02/29/08 Late Fee 5.00
02/29/08 02/29/08 Finance Charge 27.49
03/31/08 03/12/08 03/12/08 Refund Credit Balance 1.88
*
[sic].
a. Dotts incurred charges on her Township issued credit card totaling
$25,529.66 spanning the time frame of October 31, 2003, through February
29, 2008.
1. The $25,529.66 figure includes late fees, finance charges, etc.
incurred as a result of the purchases made.
b. Legitimate Township related charges made by Dotts via Dotts’s Township
issued credit card were limited to charges made on April 19, 2004, April 20,
2004, January 31, 2006, March 14, 2006, and April 20, 2006, in the total
amount of $468.36.
1. Legitimate charges incurred were associated with postage fees and
Pennsylvania State Association of Township Supervisors (PSATS)
expenses.
c. Of the $25,529.66 charged by Dotts on her Township issued credit card,
personal purchases and fees incurred as a result of those purchases totaled
$25,061.30.
1. Personal purchases made by Dotts include, but are not limited to,
retail purchases, groceries and additional consumables, airline and
cruise tickets, bar/restaurant purchases, gifts, etc.
52. Dotts maintained a personal credit card in her name during the same time period
that Dotts utilized her Township provided credit card for personal purchases.
a. Dotts often utilized her Township issued credit card when she had
reached/exceeded her credit limit on her personal credit card.
53. Dotts utilized funds from the Township General Fund (Account No. XXXXXX0168)
and the Township Motor License Fund (Account No. XXXX-XX1446) totaling
$21,552.82 to issue payments to First Commonwealth Bank for personal charges
Dotts, 08-067
Page 35
incurred on her Township credit card account as shown below:
Stmt Close Payment Date Payment Check Check Check Signatories
Date Amount No. Date Amount
11/28/03 10/31/03 310.00 3140** 10/31/03 $310.00 DD
12/31/03 12/15/03 15.00 6659 11/14/03 $60.00* CS/DD
12/17/03 159.34 3185** 12/12/03 $159.34 DD
658.93 6709 12/15/03 $1,125.12* CS/DD
01/29/04 01/28/04 643.99 6777 01/22/04 680.38* CS/DD
02/27/04 No Payment N/A N/A N/A N/A N/A
03/30/04 03/19/04 1,022.59 6890 03/15/04 1,022.59 CS/DD
04/29/04 No Payment N/A N/A N/A N/A N/A
05/28/04 04/30/04 335.98 275*** 04/30/04 $146.04 Unknown
3012** 04/30/04 $189.94 DD
06/29/04 06/03/04 176.78 6932 05/25/04 178.66* CS/DD
06/14/04 1,069.58 6979 06/10/04 1,071.96* CS/DD
07/30/04 07/21/04 1,500.00 7039 07/13/04 1,500.00 CS/DD
08/30/04 08/17/04 519.69 7099 08/13/04 519.69 CS/DD
09/30/04 No Payment N/A N/A N/A N/A N/A
10/29/04 09/30/04 496.51 7162 09/23/04 579.24* CS/DD
11/30/04 11/16/04 1,512.48 7233 11/12/04 1,733.38* CS/DD
12/30/04 No Payment N/A N/A N/A N/A N/A
01/31/05 No Payment N/A N/A N/A N/A N/A
02/28/05 02/03/05 200.00 7338 01/21/05 $344.36* CS/DD
03/31/05 No Payment N/A N/A N/A N/A N/A
04/29/05 No Payment N/A N/A N/A N/A N/A
Dotts, 08-067
Page 36
Stmt Close Payment Date Payment Check Check Check Signatories
Date Amount No. Date Amount
05/31/05 05/06/05 2,017.88 8033 05/04/05 2,259.74* CS/DD
06/30/05 No Payment N/A N/A N/A N/A N/A
07/29/05 07/15/05 55.43 8205 06/22/05 64.65* CS/DD
08/31/05 08/10/05 1,256.43 8306 08/09/05 1,266.15* CS/DD
09/30/05 09/19/05 1,007.74 8365 09/15/05 1,007.74 CS/DD
10/31/05 10/14/05 1,211.01 8427 10/14/05 1,211.01 CS/DD
11/30/05 No Payment N/A N/A N/A N/A N/A
12/30/05 12/01/05 829.82 8501 12/01/05 865.10* CS/DD
12/23/05 880.82 8536 12/20/05 880.82 CS/DD
01/31/06 01/27/06 1,292.02 8633 01/25/06 1,292.02 CS/DD
02/28/06 No Payment N/A N/A N/A N/A N/A
03/31/06 03/03/06 332.22 3579** 03/03/06 332.22 DD
04/28/06 04/27/06 496.83 8738 04/21/06 496.83 WR/DD
05/31/06 No Payment N/A N/A N/A N/A N/A
06/30/06 06/21/06 1,208.00 8857 06/20/06 1,212.56 CS/DD
07/31/06 No Payment N/A N/A N/A N/A N/A
08/31/06 08/04/06 512.85 8945 08/04/06 512.85 CS/DD
09/29/06 08/31/06 785.00 8977 08/31/06 785.00 CS/DD
10/31/06 10/30/06 1,373.00 9073 10/27/06 1,373.00 CS/DD
11/30/06 No Payment N/A N/A N/A N/A N/A
12/29/06 11/30/06 665.00 9112 11/29/06 680.00 WR/DD
01/31/07 01/29/07 200.00 3826** 01/29/07 200.00 DD
Dotts, 08-067
Page 37
Stmt Close Payment Date Payment Check Check Check Signatories
Date Amount No. Date Amount
02/28/07 No Payment N/A N/A N/A N/A N/A
03/30/07 No Payment N/A N/A N/A N/A N/A
04/30/07 No Payment N/A N/A N/A N/A N/A
05/31/07 05/11/07 500.00 3890** 05/11/07 500.00 DD
06/29/07 No Payment N/A N/A N/A N/A N/A
07/31/07 No Payment N/A N/A N/A N/A N/A
08/30/07 No Payment N/A N/A N/A N/A N/A
09/28/07 No Payment N/A N/A N/A N/A N/A
10/31/07 10/04/07 200.00 Cash N/A N/A N/A
11/30/07 11/27/07 125.00 Cash N/A N/A N/A
12/31/07 No Payment N/A N/A N/A N/A N/A
01/31/08 No Payment N/A N/A N/A N/A N/A
02/29/08 No Payment N/A N/A N/A N/A N/A
03/31/08 02/29/08 1,960.34 4121** 02/29/08 1,960.34 DD
* Payment Issued for separate Township credit card accounts
** Payment issued from Dotts’s personal account at Marion Center Bank
*** Check not available
a. Dotts issued a minimum of twenty-six (26) checks from Township accounts
totaling $21,552.82 in payment to First Commonwealth Bank for purchases
of a personal nature made with her Township issued credit card.
1. Dotts signed twenty-five of the checks as an authorized Township
signatory.
aa. Check number 275 from the Township Motor License Fund
was not available for review.
54. Dotts issued payments from personal accounts totaling $3,976.84 to her Township
issued credit card account for personal purchases made.
Dotts, 08-067
Page 38
a. Dotts issued a minimum of seven checks totaling $3,651.84 from her
personal account maintained at Marion Center Bank for payment on
personal purchases made with her Township issued credit card.
b. Dotts made at least two cash payments totaling $325.00 to be credited as
payment for purchases made with her Township issued credit card.
55. Dotts intentionally omitted checks issued to First Commonwealth Bank in payment
of credit card charges incurred from monthly bill lists in an effort to conceal her
personal use of her Township issued credit card.
a. The Supervisors were not aware that checks were routinely issued to First
Commonwealth Bank in payment of Dotts’s credit card as a result of Dotts’s
failure to document the checks issued on the monthly bill lists.
b. The Supervisors were not aware of Dotts’s personal use of her Township
issued credit card as a result of Dotts routinely taking possession of
statements received in the mail at the Township building.
1. Dotts did not provide the Board with her Township credit card account
statements.
c. None of the payments documented in Finding No. 53 were documented on
any bill lists presented during the applicable time frame.
56. Dotts further concealed the payment of personal purchases made on her Township
credit card by neglecting to attach the credit card statement applicable to her
account on checks presented for the required second signature.
a. Supervisors signing the checks issued to First Commonwealth Bank in
payment of credit card charges did not question the lack of supporting
documentation to justify the payment.
1. Supervisors signing the applicable checks were aware that the
Township had various accounts at First Commonwealth Bank.
2. Supervisors trusted Dotts due to her tenure and accounting/financial
background and believed the checks being issued were for valid,
legitimate Township expenses.
57. Green Township maintained a credit card with Staples Corporation through Citibank
(Account Number XXXX-XXXX-XXXX-7393) from at least October 1999 through
April 2008 in addition to general credit cards issued through First Commonwealth.
a. The card was issued in the name of Green Township.
b. Dotts was documented as the authorized user on the card.
1. Staples records document Dorothy Bugay as the authorized card
user.
2. Bugay was Dotts’s maiden name.
c. The card was obtained for convenience purposes in relation to the purchase
of office supplies.
1. Dotts was responsible for the purchase of office supplies as needed.
Dotts, 08-067
Page 39
d. The specific date that the account was opened could not be determined.
58. In addition to Dotts’s employment with Green Township and Indiana County, Dotts
operates an informal home business.
a. Dotts completes income tax returns and keeps financial books for various
clients.
b. Dotts does not operate the business under a specific name.
c. Dotts’s operation of her home business required the use of office supplies,
computer software programs, etc.
59. Statements documenting activity on the Township’s account with Staples were
mailed to the Township building on a monthly basis.
a. Dotts routinely took possession of credit card statements mailed to the
Township building.
b. Dotts took possession of credit card statements in order to conceal her
personal use of the Township issued Staples credit card.
60. Dotts routinely utilized the Township Staples credit card for Township related
purchases as well as purchases of a personal nature totaling approximately
$7,719.01 from at least November 26, 2003, through March 25, 2008.
a. Dotts issued thirty (30) checks from the Township General Fund totaling
$6,789.81 to Citibank for purchases made on the Township Staples credit
card spanning the time frame of November 2003 through March 2008.
1. One additional check was issued to Citibank from the Township
General Fund totaling $532.14 in May 2008 for prior purchases made
by Dotts.
2. Dotts resigned effective March 28, 2008 (See Finding No. 12).
b. Dotts issued one check from the Township Motor License Fund account
totaling $397.06 to Citibank for purchases made on the Township Staples
credit card spanning the time frame of November 2003 through March 2008.
61. Of the $7,719.01 in purchases made from Staples, at least $554.68 worth of
purchases made by Dotts were made solely for Dotts’s home business or for use by
both Dotts’s home business and the Township as shown below:
Date Item Purchased/Description Price Comment Purchased
For
11/26/2003 NRTN SYSWRKS 2004 $59.94 Norton Dotts &
Software Twp.
01/08/2004 TTAX BUSINESS 03 $99.94 Turbotax Dotts
Software
01/29/2004 TTAX MSTATE 2003 $29.95 Turbotax Dotts
Software
Dotts, 08-067
Page 40
Date Item Purchased/Description Price Comment Purchased
For
02/19/2004 TTAX PREMIER 2003 $59.95 Turbotax Dotts
Software
08/10/2004 AT DUAL VOLTAGE GARMENT $24.97 Garment Dotts
STEAMR Steamer
01/12/2007 TURBOTAX DLX FED + S $44.99 Turbotax Dotts
Software
03/09/2007 TURBOTAX BUSINESS $99.98 Turbotax Dotts
Software
12/24/2007 TURBOTAX HB STATE $89.98 Turbotax Dotts
Software
12/26/2007 TURBOTAX DLX STATE $44.98 Turbotax Dotts
Software
Total $554.68
62. Of the $7,719.01 in purchases made from Staples, Dotts maintained possession of
items purchased for Township related use valued at $1,471.44 in her residence as
documented in the chart below:
Date Item Purchased/Description Price Comment
06/05/2004 NOKIA 51/62/82/88 FLDTRVLCHARG $19.98 Charger
08/03/2004 STAPLES 6-OUTLET STRIP SURGE $9.98 Power Strip
08/10/2004 SMSNT LTHR 3RNG ZIPFOLIO $41.79 Leather Portfolio
09/30/2004 BROTHER MFC -3820CN FLATBED AIO $149.97 Printer
11/26/2004 PROVIEW PC713S 17INLCD MONITOR $278.94 Computer Monitor
11/27/2004 PNY 128MB ATTACHE FLASH DRIVE $29.97 Portable Memory
07/18/2005 Brother P-Touch 1280 Labeler $39.99 Label Maker
08/26/2005 Brother P-Touch 1280 Labeler $39.99 Label Maker
10/25/2005 QUICKBOOKS PRO 2005 CD00944 $269.94 Quickbooks
Software
02/06/2006 BROTHER HL-5250DN LASER $249.97 Printer
01/12/2007 TURBOTAX BUSINESS $99.98 Turbotax Software
05/12/2007 SHARP UX-B750 INKJET FAX $89.98 Fax Machine
06/03/2007 12IN PROF ROTARY TRIMMER $34.59 Paper cutter
09/15/2007 SanDisk M2CRUZER 1GB USB Flash $20.97 Portable memory
12/24/2007 HP 15PK DVD+R DL SPINDLE $39.97 DVDs
12/24/2007 STAPLES 50 PK DVD-R SPINDLE $24.97 DVDs
12/24/2007 50PK ETCH/PTTRN CD/DVD CASES $10.48 DVD Case
02/28/2008 Spls 100 CD multi slim cases $19.98 CDs
Total $1,471.44
a. Dotts made no effort to return the items purchased to the Township after her
resignation.
1. Dotts resigned effective March 28, 2008.
Dotts, 08-067
Page 41
2. Dotts has maintained possession of equipment /items purchased for
Township use for over twenty months since leaving the Township’s
employment.
b. Items documented as being present in Dotts’s residence were identified by
Dotts during a sworn statement provided to Commission investigators on
December 15, 2009.
63. Of the $7,719.01 in purchases made from Staples, items purchased by Dotts
allegedly for Township related use which are located at the Township building total
approximately $837.87 as documented in the chart below:
Date Item Purchased/Description Price Comment
11/28/2003 AT&T DESIGN LINE PHONE $7.94 Telephone
06/24/2004 IEEE 1284 15FT PARALLEL CABLE $39.99 Cable
07/14/2004 Brother SX-4000 Typewriter $119.98 Typewriter
11/06/2004 OFFICE 2003 STD CD30537 $369.98 Microsoft
Software
02/28/2008 QB PRO WITH PAYROLL 08 MB01718 $299.98 Quickbooks
Software
01/12/2007 TURBOTAX DLX FED + S $44.99 Turbotax
Software
Total $882.86
a. Although present at the Township building, Turbotax software purchased on
January 12, 2007, was previously identified as having been purchased for
Dotts’s personal use (See Finding No. 61).
64. Of the $7,719.01 in purchases made from Staples, items purchased by Dotts
allegedly for Township use which could not be located total approximately
$2,016.35.
Date Item Purchased/Description Price Comment
11/26/2003 TTAX H&B 2003 $79.94 Turbotax software
11/28/2003 100PK SLIMSTYLE JEWEL CASES $14.94 DVD/CD cases
11/28/2003 INTERNAL IDE DVD +/- RW 4X DVD $149.94 DVD computer
drive
11/28/2003 IMIX 100PK CD-R SPINDLE $24.94 100 pack blank
CDs
02/16/2004 CORNERSTONE DESK ALDER BOX 1 OF 2 $124.98 Furniture
02/16/2004 CORNERSTONE DESK ALDER BOX 2 OF 2 $125.01 Furniture
09/30/2004 USB A/B DEVICE 6FT GOLD CABLE $24.97 Gold Cable
10/27/2004 LEATHER OFFICE CHAIR – BLACK $79.94 Leather Office
Chair
11/26/2004 SANDISK 512MB CRUZER MICRO $44.93 Portable Memory
11/27/2004 128MB MINI CRUZER $29.97 Portable Memory
07/26/2005 BOOKCSE OAK 48IN H 5/8IN THICK $19.94 Bookcase
10/22/2005 SMARTPOWER 2.0 350 WATT PS $59.97 Computer
Dotts, 08-067
Page 42
Date Item Purchased/Description Price Comment
Accessory
10/24/2005 HP A1220N DESKTOP $516.35 Computer
11/25/2005 512MB CRUZER MINI $31.94 Portable memory
11/25/2005 TURBOTAX BUSN LRG $99.98 Turbotax Software
11/25/2005 PLAYO 50PK DVD-R $24.94 DVDs
11/25/2005 STAPLES 6-OUTLET STRIP SURGE $5.94 Power Strip
06/21/2006 QUICKBOOKS PRO 2006 CD01182 $197.99 Quickbooks
Software
06/29/2006 Spls supreme gloss 8.5x11 50 pk $23.97 Photograph paper
06/29/2006 PNY Attache 512MB USB flash $29.97 Portable memory
11/15/2006 DIGITAL PHOTO PROTECTION KIT $9.98 Photography Kit
12/14/2006 Memx int doublelayer DVD drive $49.97 DVD Drive
12/14/2006 MEMOREX 15PK DVD+R DL SPINDLE $34.97 DVDs
12/14/2006 TURBOTAX PREM HB+S $89.98 Turbotax Software
10/23/2007 AWARD HOLDER BLACK W/GOLD 6PK $10.46 Picture Frames
10/23/2007 AWARD HOLDER BLACK W/GOLD 6PK $10.46 Picture Frames
03/25/2008 TURBOTAX BUSINESS $99.98 Turbotax Software
Total $2,016.35
a. Dotts was the Township representative who made the purchases.
b. All of the purchases were made during Dotts’s tenure as the
Secretary/Treasurer.
c. None of the items are present at the Township building.
65. Payments made to Citibank for charges incurred via Dotts’s use of the Township
issued Staples credit card resulted in payment of $837.87 for items purchased for
Township business as well as payment totaling $4,042.47 for items purchased for
Dotts’s personal use, items over which Dotts maintain[ed] possession after leaving
Township employment, and for items which are currently not in the Township’s
possession.
a. Payment of the amounts noted above, as well as the remaining $2,838.62 in
expenses charged by Dotts to the Township Staples credit card, occurred via
the issuance of Township checks as noted in the chart below:
Stmt Close Payment Payment Check Check Check Signatories
Date Date Amount No. Date Amount
12/05/03 11/22/03 $59.17 6658 11/14/03 59.17 CS/DD
01/05/04 No N/A N/A N/A N/A N/A
Payment
02/05/04 01/11/04 435.32 6749 01/06/09 435.32 CS/DD
01/30/04 10.23 6787 01/22/04 10.23 CS/DD
Dotts, 08-067
Page 43
Stmt Close Payment Payment Check Check Check Signatories
Date Date Amount No. Date Amount
03/05/04 No N/A N/A N/A N/A N/A
Payment
04/05/04 03/20/04 213.81 6872 03/15/04 213.81 CS/DD
05/06/04 04/29/04 397.06 247* 04-22-04 397.06 CS/DD
06/04/04 No N/A N/A N/A N/A N/A
Payment
07/07/04 06/19/04 156.17 6957 06/07/04 156.17 CS/DD
08/05/04 No N/A N/A N/A N/A N/A
Payment
09/07/04 08/20/04 86.45 7094 08/13/04 86.45 CS/DD
10/06/04 No N/A N/A N/A N/A N/A
Payment
11/04/04 10/18/04 311.05 7147 09/23/04 311.05 CS/DD
10/18/04 146.13 7163 09/23/04 146.13 CS/DD
12/07/04 No N/A N/A N/A N/A N/A
Payment
01/06/05 No N/A N/A N/A N/A N/A
Payment
02/04/05 No N/A N/A N/A N/A N/A
Payment
03/08/05 02/14/05 500.00 7238 02/14/05 500.00 DD
04/06/05 No N/A N/A N/A N/A N/A
Payment
05/05/05 No N/A N/A N/A N/A N/A
Payment
06/07/05 05/08/05 791.61 8051 05/04/05 791.61 CS/DD
Dotts, 08-067
Page 44
Stmt Close Payment Payment Check Check Check Signatories
Date Date Amount No. Date Amount
07/07/05 06/27/05 43.90 8204 06/22/04 43.90 CS/DD
08/08/05 No N/A N/A N/A N/A N/A
Payment
09/07/05 08/20/05 100.78 8304 08/11/04 100.78 CS/DD
10/06/05 09/24/05 221.68 8369 09/15/05 221.68 CS/DD
11/04/05 10/16/05 108.73 8423 10/14/05 108.73 CS/DD
12/07/05 11/19/05 153.64 8471 11/10/05 153.64 CS/DD
01/06/06 12/30/05 296.86 8547 01/19/06 296.86 WR/DD
02/06/06 01/27/06 876.10 8507 01/19/06 876.10 CS/DD
03/08/06 03/06/06 57.76 8652 02/24/06 57.76 CS/DD
04/06/06 No N/A N/A N/A N/A N/A
Payment
05/05/06 No N/A N/A N/A N/A N/A
Payment
06/07/06 05/14/06 170.06 8761 05/01/06 170.06 CS/DD
07/07/06 06/24/06 158.81 8842 06/20/06 158.81 CS/DD
08/08/06 No N/A N/A N/A N/A N/A
Payment
09/07/06 08/11/06 260.93 8901 07/20/06 260.93 CS/DD
10/06/06 09/21/06 275.38 8978 08/31/06 275.38 CS/DD
11/06/06 No N/A N/A N/A N/A N/A
Payment
12/06/06 11/10/06 34.45 9060 10/27/06 34.45 CS/DD
01/08/07 No N/A N/A N/A N/A N/A
Dotts, 08-067
Page 45
Stmt Close Payment Payment Check Check Check Signatories
Date Date Amount No. Date Amount
Payment
02/06/07 No N/A N/A N/A N/A N/A
Payment
03/07/07 02/27/07 352.51 9226 02/20/07 352.51 CS/DD
04/05/07 No N/A N/A N/A N/A N/A
Payment
05/07/07 No N/A N/A N/A N/A N/A
Payment
06/06/07 05/20/07 205.97 9339 05/11/07 205.97 CS/DD
07/06/07 No N/A N/A N/A N/A N/A
Payment
08/07/07 07/27/07 153.54 9430 07/20/07 153.54 ED/DD
09/07/07 08/19/07 225.65 9457 08/14/07 225.65 ED/DD
10/08/07 09/17/07 75.20 9492 09/13/07 75.20 ED/DD
11/06/07 No N/A N/A N/A N/A N/A
Payment
12/06/07 No N/A N/A N/A N/A N/A
Payment
01/08/08 No N/A N/A N/A N/A N/A
Payment
02/06/08 01/21/08 102.49 9662 01/18/08 102.49 ED/DD
03/06/08 02/21/08 205.43 9708 02/19/08 205.43 ED/DD
04/07/08 No N/A N/A N/A N/A N/A
Payment
05/06/08 04/18/08 532.14 9785 04/11/08 532.14 RS/SJ
*Check issued from Motor License Fund Account (Acct. 0113131420)
Dotts, 08-067
Page 46
1. Dotts signed thirty-one of the thirty-two checks issued as an
authorized Township signatory.
aa. Check number 9785 in the amount of $532.14 was issued after
Dotts’s effective resignation date from the Township.
bb. Check number 9785 was issued to Citibank to pay off the
existing balance at that time from previous charges incurred by
Dotts.
66. Dotts failed to consistently document checks issued to Citibank in payment of the
Township Staples credit card on bill lists presented to the Supervisors for review.
a. Of the thirty-one payment[s] issued by Dotts, only thirteen payments were
specifically documented on bill lists generated by Dotts for review by the
Township Supervisors.
b. Dotts failed to consistently document payments to Citibank for charges
incurred on the Township Staples credit card in order to conceal significant
charges for offices supplies which included purchases of a personal nature.
67. Dotts regularly made purchases of a personal nature on the Township issued
Staples credit card and routinely issued checks from Township accounts to pay for
the personal purchases made.
a. Dotts failed to make any personal payment to Citibank for personal
purchases made on the Township issued Staples credit card.
b. Dotts failed to reimburse the Township for any personal purchases made on
the Township issued Staples credit card.
68. On December 15, 2009, during a sworn statement provided to Commission
investigators, Dotts admitted and confirmed the following:
a. Dotts frequently utilized her Township issued credit card (Mastercard XXXX
XXXX XXXX 9098) for purchases of a personal nature.
b. Dotts did not issue complete personal payment to First Commonwealth Bank
for personal charges incurred on her Township provided credit card.
1. Dotts acknowledged making personal payment to First
Commonwealth Bank for only a small portion of personal purchases
made.
c. Dotts often utilized her Township issued credit card when the credit limit had
been reached on her personal credit card.
d. Dotts expressed a willingness to reimburse the Township for personal
purchases made which were paid for via Township funds.
e. Dotts utilized the Township provided Staples credit card for purchases of a
personal nature.
1. Dotts admitted that she was not authorized to utilize the card for
personal purchases.
Dotts, 08-067
Page 47
f. Dotts intentionally paid her spouse, Darian Dotts, for only a portion of hours
actually worked and issued herself additional payroll checks for the balance
of payments due Darian Dotts because Darian Dotts was receiving
unemployment compensation at the applicable time.
1. Dotts admitted that the purpose of reducing the amount of
compensation issued to Darian Dotts was done so [sic] in an effort to
defraud the Pennsylvania Department of Labor and Industry-Bureau
of Unemployment Compensation.
g. Dotts denied issuing herself any Township checks without justification and
denied altering the amounts due her on any checks after the second
required signature was obtained authorizing the check.
THE FOLLOWING FINDINGS RELATE TO ALLEGATIONS THAT DOTTS FAILED TO
FILE STATEMENTS OF FINANCIAL INTERESTS FOR CALENDAR YEARS 2003, 2004,
2005, 2006, AND 2007
69. Section 1104(a) of the State Ethics Act sets forth that public officials are to file an
SFI with the governing authority of the political subdivision within which appointed
or elected no later that May 1 of each year that the individual holds such a position
and of the year after the individual leaves such a position.
a. Dotts served as the Township Secretary/Treasurer from October 1, 1990,
until resigning effective March 28, 2008.
b. Dotts was required to file an SFI with the Township by May 1st for calendar
years 2003, 2004, 2005, 2006, and 2007.
70. Dotts was aware of the requirement to file Statements of Financial Interests in her
position as the Secretary/Treasurer.
a. As the Secretary/Treasurer, Dotts was the individual who received blank
Statements of Financial Interests at the Township building for distribution.
71. An SFI compliance review was conducted by the Investigative Division of the State
Ethics Commission at the Green Township municipal building on December 8,
2008.
a. The review on December 8, 2008, revealed no SFIs on file for Dotts for
calendar years 2005, 2006, or 2007.
72. A follow-up review of SFIs on file at the Green Township municipal building on
December 21, 2009, additionally revealed no SFIs on file for Dotts regarding
calendar years 2003 or 2004.
a. SFIs for Dotts for calendar years 2005 and 2006 were located at the
Township building during the December 21, 2009, review.
1. Dotts’s 2005 and 2006 calendar year SFIs each bear filing dates of
September 14, 2009.
73. Dotts filed SFIs for calendar years 2005 and 2006 as a result of notification issued
to Darian Dotts from the Administrative Division of the State Ethics Commission
informing him of filing deficiencies for calendar years 2005 and 2006.
a. The correspondence to Darian Dotts was dated August 26, 2009.
Dotts, 08-067
Page 48
1. Darian Dotts was appointed as the Township Vacancy Board Member
in 2005, 2006, and 2007 at each respective year’s re-organization
meeting.
b. Dotts’s 2005 and 2006 calendar year SFIs were received at the Harrisburg
Central Office of the State Ethics Commission on September 16, 2009, at
12:09 p.m.
74. Section 1105(b) of the State Ethics Act mandates the disclosure of the name and
address of any direct or indirect sources of income totaling $1,300.00 or more per
year in the aggregate.
a. Dotts failed to disclose Green Township, Indiana County, as a direct or
indirect source of income on SFIs filed for calendar years 2005 and 2006.
b. Dotts’s IRS Form W-2 for calendar years 2005 and 2006 documents Dotts’s
receipt of income from Green Township totaling $17,146.80 and $17,267.10
respectively.
75. Dotts, in her position as Secretary/Treasurer for Green Township, Indiana County,
realized a total private pecuniary gain of approximately $42,007.76 when she
issued herself Township checks without justification, when she altered check
amounts due her after the original amount had been approved by the Township
Supervisors, when she issued payment to herself for hours not actually worked,
when she utilized Township issued credit cards for her own personal use, and when
she maintained possession of Township equipment after resigning from her
employment with the Township.
Description Amount
Checks issued with no justification $ 3,701.10
Additional compensation per altered checks $ 8,000.00
Payment received for hours not actually worked $ 4,711.37
Unemployment compensation to spouse from Unknown
December 2003 through February 2005 amount, more
than de minimis
Personal use of Township provided Mastercard (FCB)
$21,552.82
Personal use of Township provided Staples
Card/possession of Township equipment $ 4,042.47
Total $42,007.76
III.DISCUSSION:
As Secretary/Treasurer of Green Township (“Township”) in Indiana County from
October 1, 1990, through March 28, 2008, Respondent Dorothy Dotts (hereinafter also
referred to as “Respondent,” “Respondent Dotts,” and “Dotts”) has been a public
official/public employee subject to the provisions of the Public Official and Employee Ethics
Act (“Ethics Act”), 65 Pa.C.S. § 1101 et seq.
The allegations are that Respondent Dotts violated Sections 1103(a), 1104(a), and
1105(b)(5) of the Ethics Act: (1) when she utilized her public position for a private
pecuniary benefit, including, but not limited to, utilizing Township credit cards to make
personal purchases; (2) when she subsequently signed checks issued to vendors for
personal purchases; (3) when she authorized payments to herself, including altering of
Township checks, without approval of the Township Board of Supervisors (“Board”); (4)
when she prepared and signed payroll checks issued to her for hours not worked to
Dotts, 08-067
Page 49
conceal payments owed to her husband; (5) when she failed to file Statements of Financial
Interests (“SFIs”) for the 2003 through 2007 calendar years; and (6) when she failed to
disclose all direct and/or indirect sources of income on SFIs for the 2005 and 2006
calendar years.
Pursuant to Section 1103(a) of the Ethics Act, a public official/public employee is
prohibited from engaging in conduct that constitutes a conflict of interest:
§ 1103. Restricted activities
(a)Conflict of interest.—
No public official or public
employee shall engage in conduct that constitutes a conflict of
interest.
65 Pa.C.S. § 1103(a).
The term "conflict of interest" is defined in the Ethics Act as follows:
§ 1102. Definitions
"Conflict" or "conflict of interest."
Use by a public
official or public employee of the authority of his office or
employment or any confidential information received through
his holding public office or employment for the private
pecuniary benefit of himself, a member of his immediate family
or a business with which he or a member of his immediate
family is associated. The term does not include an action
having a de minimis economic impact or which affects to the
same degree a class consisting of the general public or a
subclass consisting of an industry, occupation or other group
which includes the public official or public employee, a
member of his immediate family or a business with which he or
a member of his immediate family is associated.
65 Pa.C.S. § 1102.
Section 1103(a) of the Ethics Act prohibits a public official/public employee from
using the authority of public office/employment or confidential information received by
holding such a public position for the private pecuniary benefit of the public official/public
employee himself, any member of his immediate family, or a business with which he or a
member of his immediate family is associated.
Section 1104(a) of the Ethics Act provides that each public official/public employee
must file a Statement of Financial Interests for the preceding calendar year, each year that
he holds the position and the year after he leaves it.
Section 1105(b) of the Ethics Act and its subsections detail the financial disclosure
that a person required to file the Statement of Financial Interests form must provide.
Subject to certain statutory exceptions not applicable to this matter, Section
1105(b)(5) of the Ethics Act requires the filer to disclose on the Statement of Financial
Interests the name and address of any direct or indirect source of income totaling in the
aggregate $1,300 or more.
We shall now summarize the facts pertaining to this case. Given Respondent’s
failure to file an Answer to the Investigative Complaint, the facts as averred by the
Dotts, 08-067
Page 50
Investigative Complaint are deemed admitted by Respondent. 65 Pa.C.S. § 1108(e); 51
Pa. Code § 21.5(k)(1).
Dotts, 08-067
Page 51
Background:
Dotts served as the Township’s Secretary/Treasurer from October 1, 1990, through
March 28, 2008. Dotts served in this position on a part-time basis. Dotts maintained full-
time employment with Indiana County as a Fiscal Officer II.
As the Township Secretary/Treasurer, Dotts’s duties included, inter alia: purchasing
supplies using Township credit card accounts; maintaining and having custody of all
Township financial records; having signature authority over all Township accounts and
making deposits and withdrawals; preparing Township checks for payment/issuance; and
preparing meeting agendas and bills to be approved by the Board.
,
From at least November 17 2003, through March 28, 2008, Dotts performed the
majority of her duties as the Township Secretary/Treasurer at her residence, despite being
provided with a specific work area at the Township building. Dotts maintained various
Township records at her residence, including Township financial records.
Signature authority over Township accounts was maintained by Dotts and all three
Township Supervisors. Checks issued by the Township required the live signatures of any
two Township signatories. Dotts repeatedly informed the Township Supervisors that her
signature as Secretary/Treasurer was required as one of the two authorized signatories.
As Township Secretary/Treasurer, Dotts had control over all Township finances,
including all of the Township bank accounts outlined in Fact Finding 23.
As Township Secretary/Treasurer, Dotts normally supplied the Supervisors with a
meeting packet for review immediately prior to the monthly legislative meeting. The
meeting packet included the monthly bill list and monthly Treasurer’s report. Dotts
routinely did not document on the bill list certain expenses that she wanted to conceal from
the Board. Bill lists also did not document payroll issued to Township employees.
Treasurer’s reports included the total payroll issued by the Township for the reporting
period and year to date but did not identify amounts issued to individual employees.
The Township Supervisors trusted Dotts and relied heavily on Dotts in relation to
financial information provided and the financial status of the Township.
Dotts’s Payments of Township Funds to Herself for Which No Justification Exists:
From November 18, 2003, through March 2008, Dotts issued to herself at least 252
checks from Township accounts maintained at First Commonwealth Bank as shown in Fact
Finding 29. Of those checks, no justification could be documented for Dotts’s receipt of 12
checks totaling $3,701.10 as detailed at Fact Finding 31. These 12 checks were issued
from May 2004 through August 2006. Dotts signed all 12 of these checks as an authorized
Township signatory.
Check stubs available for check numbers 7129 (dated September 7, 2004) and
7206 (dated October 22, 2004) specifically document that the respective checks had been
issued to Dotts for “payroll” purposes. However, check numbers 7129 and 7206 did not
represent payroll owed to Dotts. Pay dates for September 2004 were September 3, 2004,
September 17, 2004, and September 30, 2004. Dotts received payroll due via receipt of
Township check numbers 7125, 7142, and 7172 dated September 3, 2004, September 17,
2004, and September 30, 2004 respectively. Pay dates for October 2004 were October
14, 2004, and October 29, 2004. Dotts received payroll due via receipt of Township check
numbers 7192 and 7211 dated October 14, 2004, and October 29, 2004, respectively.
No check stub was available at the Township municipal building representative of
Township check number 8963 dated August 9, 2006, in the amount of $521.72 issued to
Dotts, 08-067
Page 52
Dotts. Check number 8963 was written in the amount equal to that previously received by
Dotts as compensation for Secretary/Treasurer services performed. However, pay dates
for August 2006 were August 4, 2006, and August 18, 2006.
Per Fact Findings 42 a and 75, deemed admitted by Dotts, Dotts, through her
position as Township Secretary/Treasurer, realized a private pecuniary gain of $3,701.10
when she issued to herself a minimum of 12 checks totaling $3,701.10 with no supporting
documentation.
Dotts’s Alteration of Township Checks After the Original Amount Had Been Approved:
Dotts issued to herself an additional 16 checks, detailed at Fact Finding 35, which
she altered after receiving a second signature to reflect amounts greater than approved by
the second signature.
Dotts initially wrote the checks in the correct amount and presented them for the
required second signature. Dotts left blank space at the left-most side of the section on
the check where the amount was documented in numerical characters.Dotts left several
blank spaces at the beginning of the line on the check where the amountwas documented
in written numerical words. Dotts signed each of the checks as an authorized Township
signatory.
After the second signature had been obtained, Dotts added a number to the
immediate left of the number documented in the amount section and added the word
representing that number on the line documenting the check amount in writing.
Dotts’s alteration of checks written payable to herself resulted in Dotts’s receipt of
Township funds in the total amount of $8,509.48, which was $8,000.00 in excess of the
amount approved by the Township Supervisors. Legitimate reimbursement due Dotts via
the issuance of the checks documented in Fact Finding 35 totaled a maximum of $509.48.
Dotts intentionally omitted checks issued in her name from the monthly bill lists in
order to conceal the fact that she altered checks to increase the amounts of payments to
herself.
Per Fact Findings 42 b and 75, deemed admitted by Dotts, Dotts, through her
position as Township Secretary/Treasurer, realized a private pecuniary gain of $8,000.00
when she issued to herself and subsequently altered/manipulated a minimum of 16
checks, which resulted in Dotts’s receipt of $8,000.00 in excess of the amounts approved.
Dotts’s Concealment of Funds Due Her Husband, Enabling Him to Collect Unemployment
Compensation:
Dotts’s spouse, Darian Dotts, received unemployment compensation from the
Commonwealth of Pennsylvania from at least late December 2003 through mid-April 2004
and from at least late December 2004 through the beginning of February 2005. During
these same time periods, Darian Dotts was employed by the Township to perform plowing
and road maintenance services.
Darian Dotts was not issued payment for all of the hours that he worked as
documented on Township time sheets. While Darian Dotts was receiving unemployment
compensation, Dotts consistently issued to Darian Dotts partial payments from the
Township in amounts of no more than $200.00 gross. Dotts issued to herself Township
checks in amounts equal to the balance due to Darian Dotts for the hours he worked.
Dotts issued only partial payments to Darian Dotts in order to keep the total amount of
compensation received by Darian Dotts under the threshold established by the
Pennsylvania Department of Labor-Bureau of Unemployment Compensation. Concealing
Dotts, 08-067
Page 53
the true amount of compensation due to Darian Dotts allowed Darian Dotts to continue to
receive unemployment compensation while earning full time wages from the Township.
As detailed in Fact Finding 41, Dotts issued and received a total of 12 additional
checks to herself totaling $4,711.37, for such hours that she did not work. Dotts generated
and signed as an authorized Township signatory all 12 of these checks. Dotts was not
entitled to these funds, and Dotts’s husband received a private pecuniary benefit in the
form of unemployment compensation payments as a result of Dotts’s concealment of his
pay from the Township.
On December 15, 2009, during a sworn statement provided to Commission
investigators, Dotts admitted and confirmed that she intentionally paid her spouse, Darian
Dotts, for only a portion of hours actually worked and issued herself additional payroll
checks for the balance of payments due Darian Dotts because Darian Dotts was receiving
unemployment compensation at the applicable time. Dotts admitted that she reduced the
amount of compensation issued to Darian Dotts in an effort to defraud the Pennsylvania
Department of Labor and Industry-Bureau of Unemployment Compensation.
Per Fact Findings 42 c and 75, deemed admitted by Dotts, Dotts, through her
position as Township Secretary/Treasurer, realized a private pecuniary gain of $4,711.37
when she issued to herself a minimum of 12 checks totaling $4,711.37 for hours not
actually worked. Per Fact Findings 42 d and 75, deemed admitted by Dotts, a private
pecuniary benefit of more than a de minimis nature was received by Dotts’s husband in the
form of unemployment compensation when Dotts concealed his pay from the Township by
directing it to herself.
Dotts’s Use of Township Credit Cards for Personal Use:
The Township maintained Mastercard credit card accounts through First
Commonwealth Bank from at least the year 2000 through March 31, 2008. Dotts was the
individual who suggested that a credit account be obtained. Dotts knew that use of the
cards was to be restricted to Township related business.
From at least October 31, 2003, through February 29, 2008, Dotts utilized her
Township provided credit card for purchases of a personal nature and related fees totaling
$25,061.30. Legitimate Township related charges made by Dotts via Dotts’s Township
issued credit card totaled only $468.36.Personal purchases made by Dotts included, but
were not limited to, retail purchases, groceries and additional consumables, airline and
cruise tickets, bar/restaurant purchases, and gifts.
Dotts issued a minimum of 26 checks from Township accounts totaling $21,552.82
in payment to First Commonwealth Bank for purchases of a personal nature made with her
Township issued credit card, as detailed in Fact Findings 53-53 a. Dotts signed 25 of the
checks as an authorized Township signatory. Dotts issued payments totaling $3,976.84
from personal accounts to her Township issued credit card account for personal purchases
made.
The Supervisors were not aware of Dotts’s personal use of her Township issued
credit card. To conceal her personal use of her Township issued credit card, Dotts
routinely took possession of credit card statements mailed to the Township building and
also intentionally omitted from the monthly bill lists checks issued to First Commonwealth
Bank for credit card charges.
Dotts further concealed the payment of personal purchases made on her Township
credit card by neglecting to attach the credit card statement applicable to her account on
checks presented for the required second signature. Supervisors signing the checks
issued to First Commonwealth Bank in payment of credit card charges did not question the
Dotts, 08-067
Page 54
lack of supporting documentation to justify the payment. Supervisors trusted Dotts due to
her tenure and accounting/financial background and believed the checks being issued
were for legitimate Township expenses.
In addition to credit cards issued through First Commonwealth Bank, the Township
also maintained a credit card with Staples Corporation through Citibank from at least
October 1999 through April 2008. The card was issued in the name of the Township. Dotts
was documented as the authorized user on the card.
From at least November 26, 2003, through March 25, 2008, Dotts routinely utilized
the Township Staples credit card for Township related purchases as well as purchases of
a personal nature totaling approximately $7,719.01.
Dotts operates a home business completing income tax returns and keeping
financial books for various clients. Of the $7,719.01 in purchases made from Staples, at
least $554.68 worth of purchases made by Dotts were made solely for Dotts’s home
business or for use by both Dotts’s home business and the Township as set forth in Fact
Finding 61.
Of the $7,719.01 in purchases made from Staples, Dotts maintained possession at
her residence of items valued at $1,471.44 that had been purchased for Township related
use, as set forth at Fact Finding 62. Dotts made no effort to return such items to the
Township following her resignation effective March 28, 2008.
Of the $7,719.01 in purchases made from Staples, items purchased by Dotts
allegedly for Township use but which could not be located total approximately $2,016.35
as detailed at Fact Finding 64. All of these purchases were made by Dotts during Dotts’s
tenure as the Township Secretary/Treasurer. None of these items are present at the
Township building.
Dotts’s use of the Township issued Staples credit card resulted in Township
payments totaling $4,042.47 for items purchased for Dotts’s personal use, items over
which Dotts maintained possession after leaving Township employment, and items which
are currently not in the Township’s possession. Payment for the aforesaid items was made
via the issuance of Township checks as detailed at Fact Finding 65 a.
Dotts signed as an authorized Township signatory 31 of the 32 checks issued to
Citibank to pay the charges incurred by Dotts. In May 2008, after Dotts had resigned from
the position of Township Secretary/Treasurer, one additional check was issued to Citibank
from the Township General Fund totaling $532.14 for prior purchases made by Dotts. Of
the 31 payments issued by Dotts, only 13 payments were specifically documented on bill
lists generated by Dotts for review by the Supervisors. Dotts failed to consistently
document payments to Citibank for charges incurred on the Township Staples credit card
and also took possession of account statements mailed to the Township building in order
to conceal her use of the card for personal purposes.
Dotts failed to make any personal payment to Citibank for personal purchases made
on the Township issued Staples credit card. Dotts failed to reimburse the Township for
any personal purchases made on the Township issued Staples credit card.
On December 15, 2009, during a sworn statement provided to Commission
investigators, Dotts admitted that she utilized the Township provided Staples credit card
for purchases of a personal nature. Dotts admitted that she was not authorized to utilize
the card for personal purchases.
Calculation of the Total Private Pecuniary Gain:
Dotts, 08-067
Page 55
Per Fact Finding 75, Dotts as Secretary/Treasurer for the Township realized a total
private pecuniary gain of approximately $42,007.76 when she issued herself Township
checks without justification, when she altered check amounts due her after the original
amount had been approved by the Township Supervisors, when she issued payment to
herself for hours not actually worked, when she utilized Township issued credit cards for
her own personal use, and when she maintained possession of Township equipment after
resigning from her employment with the Township.
Dotts’s Failure to File SFIs for Calendar Years 2003, 2004, 2005, 2006, and 2007:
Dotts was aware of the requirement to file SFIs in her position as the Township
Secretary/Treasurer.
An SFI compliance review conducted by the Investigative Division of the State
Ethics Commission at the Township municipal building on December 8, 2008, revealed no
SFIs on file for Dotts for calendar years 2005, 2006, or 2007.
A follow-up review of SFIs on file at the Township municipal building on December
21, 2009, additionally revealed no SFIs on file for Dotts regarding calendar years 2003 or
2004. SFIs for Dotts for calendar years 2005 and 2006 were located at the Township
building during the December 21, 2009, review. Dotts’s 2005 and 2006 calendar year SFIs
each bear filing dates of September 14, 2009.
Dotts failed to disclose the Township as a direct or indirect source of income on
SFIs filed for calendar years 2005 and 2006. Dotts’s IRS Form W-2’s for calendar years
2005 and 2006 document Dotts’s receipt of income from the Township totaling $17,146.80
and $17,267.10 respectively.
We must now determine, based upon the record, whether the actions of
Respondent violated the Ethics Act. As we apply the facts to the allegations, due process
requires that we not depart from the allegations. Pennsy v. Department of State, 594 A.2d
845 (Pa. Commw. Ct. 1991). A violation of the Ethics Act must be based upon clear and
convincing proof. 65 Pa.C.S. § 1108(g). Clear and convincing proof is “so ‘clear, direct,
weighty, and convincing as to enable the trier of fact to come to a clear conviction, without
hesitance, of the truth of the precise facts in issue.’” In Re: Charles E.D.M., 550 Pa. 595,
601, 708 A.2d 88, 91 (1998) (Citation omitted).
The first allegation is that Dotts violated Section 1103(a) of the Ethics Act when she
utilized her public position for a private pecuniary benefit, including, but not limited to,
utilizing Township credit cards to make personal purchases. The second allegation is that
Dotts violated Section 1103(a) of the Ethics Act when she subsequently signed checks
issued to vendors for personal purchases. Each element of a violation of Section 1103(a)
of the Ethics Act has been established.
As Township Secretary/Treasurer, Dotts’s duties/authority included purchasing
supplies using Township credit card accounts, having signature authority over all
Township accounts, preparing Township checks for payment/issuance, and preparing bills
to be approved by the Board. As Township Secretary/Treasurer, Dotts had control over all
Township finances, including Township bank accounts.
Dotts used the authority of her public position when she, as Township
Secretary/Treasurer, utilized the Township credit cards issued through First
Commonwealth Bank and Staples/Citibank to make personal purchases at Township
expense. But for being Township Secretary/Treasurer, Dotts would not have had access
to the credit cards or to the Township funds that she subsequently used to pay for such
personal charges.
Dotts, 08-067
Page 56
Dotts used the authority of her public position as Township Secretary/Treasurer
when she issued a minimum of 26 checks from Township accounts totaling $21,552.82 in
payment to First Commonwealth Bank for purchases of a personal nature made with her
Township issued credit card, as detailed in Fact Findings 53-53 a. Dotts signed 25 of the
checks as an authorized Township signatory.
Dotts’s use of the Township issued Staples credit card resulted in Township
payments totaling $4,042.47 for items purchased for Dotts’s personal use, items over
which Dotts maintained possession after leaving Township employment, and items which
are currently not in the Township’s possession. Payment for the aforesaid items was made
via the issuance of Township checks as detailed at Fact Finding 65 a. Dotts signed as an
authorized Township signatory 31 of the 32 checks issued issued to Citibank to pay the
charges incurred by Dotts.
The resulting private pecuniary benefit to Dotts consisted of the Township’s
payment for Dotts’s personal purchases and related fees and for items that Dotts retained
after leaving Township employment.
We hold that Dotts violated Section 1103(a) of the Ethics Act when she utilized
Township credit cards to make personal purchases and subsequently signed Township
checks issued to vendors for personal purchases. Cf., Hart, Order 1540; Regola, Order
1517; Evans, Order 1457; Cobb, Order 1354 .
The third allegation is that Dotts violated Section 1103(a) of the Ethics Act when she
authorized payments to herself, including altering of Township checks, without approval of
the Board.
Dotts used the authority of her public position as Secretary/Treasurer when, from
May 2004 through August 2006, she issued to herself from Township accounts 12 checks
totaling $3,701.10 without justification. Dotts signed all 12 of these checks as an
authorized Township signatory.
Per Fact Findings 42 a and 75, deemed admitted by Dotts, Dotts, through her
position as Township Secretary/Treasurer, realized a private pecuniary gain of $3,701.10
when she issued to herself a minimum of 12 checks totaling $3,701.10 with no supporting
documentation.
Dotts used the authority of her public position as Township Secretary/Treasurer
when she issued to herself an additional 16 checks, detailed at Fact Finding 35, which she
altered after receiving a second signature to reflect amounts greater than approved by the
second signature. Dotts signed each of the checks as an authorized Township signatory.
Dotts intentionally omitted checks issued in her name from the monthly bill lists in order to
conceal the fact that she altered checks to increase the amounts of payments to herself.
Per Fact Findings 42 b and 75, deemed admitted by Dotts, Dotts, through her
position as Township Secretary/Treasurer, realized a private pecuniary gain of $8,000.00
when she issued to herself and subsequently altered/manipulated a minimum of 16
checks, which resulted in Dotts’s receipt of $8,000.00 in excess of the amounts approved.
We hold that Dotts violated Section 1103(a) of the Ethics Act when she authorized
Township payments to herself, including altering of Township checks, without approval of
the Board. Cf., Neff, Order 1498; Peak, Order 1438; Rhone, Order 1430; Walters, Order
1361.
The fourth allegation is that Dotts violated Section 1103(a) of the Ethics Act when
she prepared and signed payroll checks issued to her for hours not worked to conceal
payments owed to her husband.
Dotts, 08-067
Page 57
Dotts used the authority of her public position as Township Secretary/Treasurer
when she issued partial payments to her husband, Darian Dotts, in order to keep the total
amount of compensation he received under the threshold established by the Pennsylvania
Department of Labor-Bureau of Unemployment Compensation, and issued to herself
Township checks in amounts equal to the balance due to Darian Dotts for the hours he
worked for the Township.
As detailed in Fact Finding 41, Dotts issued and received a total of 12 additional
checks to herself totaling $4,711.37, for such hours that she did not work. Dotts generated
and signed as an authorized Township signatory all 12 of these checks.
Per Fact Findings 42 c and 75, deemed admitted by Dotts, Dotts, through her
position as Township Secretary/Treasurer, realized a private pecuniary gain of $4,711.37
when she issued to herself a minimum of 12 checks totaling $4,711.37 for hours not
actually worked. Per Fact Findings 42 d and 75, deemed admitted by Dotts, a private
pecuniary benefit of more than a de minimis nature was received by Dotts’s husband in the
form of unemployment compensation when Dotts concealed his pay from the Township by
directing it to herself.
We hold that Dotts violated Section 1103(a) of the Ethics Act when she prepared
and signed Township payroll checks issued to her for hours not worked to conceal
payments owed to her husband.
The fifth allegation is that Dotts violated Section 1104(a) of the Ethics Act when she
failed to file SFIs for the 2003 through 2007 calendar years.
Factually, an SFI compliance review conducted by the Investigative Division of the
State Ethics Commission at the Township municipal building on December 8, 2008,
revealed no SFIs on file for Dotts for calendar years 2005, 2006, or 2007. A follow-up
review of SFIs on file at the Township municipal building on December 21, 2009,
additionally revealed no SFIs on file for Dotts regarding calendar years 2003 or 2004.
SFIs for Dotts for calendar years 2005 and 2006 were located at the Township building
during the December 21, 2009, review. Dotts’s 2005 and 2006 calendar year SFIs each
bear filing dates of September 14, 2009.
We hold that Dotts violated Section 1104(a) of the Ethics Act when she failed to
timely file SFIs with the Township for the 2003 through 2007 calendar years.
The sixth allegation is that Dotts violated Section 1105(b)(5) of the Ethics Act when
she failed to disclose all direct and/or indirect sources of income on SFIs for the 2005 and
2006 calendar years.
Factually, Dotts failed to disclose the Township as a direct or indirect source of
income on SFIs filed for calendar years 2005 and 2006. Dotts’s IRS Form W-2’s for
calendar years 2005 and 2006 document Dotts’s receipt of income from the Township
totaling $17,146.80 and $17,267.10 respectively.
We hold that Dotts violated Section 1105(b)(5) of the Ethics Act when she failed to
disclose all direct and/or indirect sources of income on SFIs for the 2005 and 2006
calendar years.
As for a monetary penalty, Section 1107(13) of the Ethics Act empowers this
Commission to direct payment of restitution in instances where a public official/public
employee has obtained a financial gain in violation of the Ethics Act. We determine that
restitution in the amount of $42,007.76 is warranted in this case. Accordingly, Respondent
Dotts is directed to make payment of restitution in the amount of $42,007.76 payable to
Dotts, 08-067
Page 58
th
Green Township and forwarded to this Commission by no later than the thirtieth (30) day
after the mailing date of this adjudication and Order, for processing.
We further direct Dotts to file SFIs with the Township for calendar years 2003, 2004,
and 2007, and to file amended SFIs with the Township for calendar years 2005 and 2006,
th
disclosing all required information, and to do so by no later than the thirtieth (30) day after
the mailing date of this adjudication and Order, with copies of all such filings forwarded to
this Commission for compliance verification purposes.
Noncompliance will result in the institution of an order enforcement action.
Finally, we shall refer this matter to the Pennsylvania Attorney General and the
District Attorney of Indiana County for review for whatever action they may deem
appropriate.
IV.CONCLUSIONS OF LAW:
1. As Secretary/Treasurer of Green Township (“Township”), Indiana County, from
October 1, 1990, through March 28, 2008, Dorothy Dotts (“Dotts”) has been a public
official/public employee subject to the provisions of the Public Official and
Employee Ethics Act (“Ethics Act”), 65 Pa.C.S. § 1101 et seq.
2. Dotts violated Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), when she
utilized Township credit cards to make personal purchases and subsequently
signed Township checks issued to vendors for personal purchases.
3. Dotts violated Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), when she
authorized Township payments to herself, including altering of Township checks,
without approval of the Township Board of Supervisors.
4. Dotts violated Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), when she
prepared and signed Township payroll checks issued to her for hours not worked to
conceal payments owed to her husband.
5. Dotts violated Section 1104(a) of the Ethics Act, 65 Pa.C.S. § 1104(a), when she
failed to timely file Statements of Financial Interests (“SFIs”) with the Township for
the 2003 through 2007 calendar years.
6. Dotts violated Section 1105(b)(5) of the Ethics Act, 65 Pa.C.S. § 1105(b)(5), when
she failed to disclose all direct and/or indirect sources of income on SFIs for the
2005 and 2006 calendar years.
7. Restitution is warranted in this case.
In Re: Dorothy Dotts, : File Docket: 08-067
Respondent : Date Decided: 2/18/10
: Date Mailed: 2/22/10
ORDER NO. 1548
1. Dorothy Dotts (“Dotts”), a public official/public employee in her capacity as
Secretary/Treasurer of Green Township (“Township”), Indiana County, from
October 1, 1990, through March 28, 2008, violated Section 1103(a) of the Public
Official and Employee Ethics Act (“Ethics Act”), 65 Pa.C.S. § 1103(a), when she
utilized Township credit cards to make personal purchases and subsequently
signed Township checks issued to vendors for personal purchases.
2. Dotts violated Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), when she
authorized Township payments to herself, including altering of Township checks,
without approval of the Township Board of Supervisors.
3. Dotts violated Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), when she
prepared and signed Township payroll checks issued to her for hours not worked to
conceal payments owed to her husband.
4. Dotts violated Section 1104(a) of the Ethics Act, 65 Pa.C.S. § 1104(a), when she
failed to timely file Statements of Financial Interests (“SFIs”) with the Township for
the 2003 through 2007 calendar years.
5. Dotts violated Section 1105(b)(5) of the Ethics Act, 65 Pa.C.S. § 1105(b)(5), when
she failed to disclose all direct and/or indirect sources of income on SFIs for the
2005 and 2006 calendar years.
6. Dotts is directed to make payment of restitution in the amount of $42,007.76
payable to Green Township and forwarded to the Pennsylvania State Ethics
th
Commission by no later than the thirtieth (30) day after the mailing date of this
Order for processing.
7. Dotts is directed to file SFIs with the Township for calendar years 2003, 2004, and
2007, and to file amended SFIs with the Township for calendar years 2005 and
2006, disclosing all required information, and to do so by no later than the thirtieth
th
(30) day after the mailing date of this Order, with copies of all such filings
forwarded to the Pennsylvania State Ethics Commission for compliance verification
purposes.
8. Non-compliance with Paragraph 6 or Paragraph 7 of this Order will result in the
institution of an order enforcement action.
9. This matter shall be referred to the Pennsylvania Attorney General and the District
Attorney of Indiana County for review for whatever action they may deem
appropriate.
BY THE COMMISSION,
___________________________
Dotts, 08-067
Page 60
Louis W. Fryman, Chair