HomeMy WebLinkAbout1763 TarleckiPHONE' 717-783-1610
TOLL FREE1-800-932-0936
In Re: Linda Tarlecki,
Respondent
STATE ETHICS COMMISSION
FINANCE BUILDING
613 NORTH STREET, ROOM 309
HARRISBURG, PA 17120-0400
File Docket:
X-ref-
Date Decided
Date Mailed:
FACSIMILE: 717-787-0806
WEBSITE: VyWge1hkJp.&Q_0Y
19-004
Order No. 1763
10/31/19
11/4/19
Before: Nicholas A. Colafella, Chair
Mark R. Corrigan, Vice Chair
Roger Nick
Melanie DePalma
Michael A. Schwartz
Shelley Y. Simms
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"), 5 Pa.C.S. § 1101 et seq., by the above -named Respondent. At the
commencement of its investigation, theT-nvest ative Division served upon Respondent
written notice of the specific allegation(s). Mpon completion of its investigation, the
Investigative Division issued and served upon Respondent a Findings Report Nentified 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.
- a
That Linda Tarlecki, a public official/public employee in her capacity as a Supervisor
and/or Secretary/Treasurer for Con h Township ("Township'), Columbia County,
violated Sections 11 03g%, 11 04(a), YT84(adim), and 11 05(a)] of the State Ethics Act (Act 93 of
1998) she utilize t e authority of her public office and/or employment for a private
pecuniary benefit, when she converted public monies of the Township for her personal use
issuing payments to herself which were neither approved nor authorized by the
ownshilS Board of Supervisors; and when she failed to file Statements of Financial
Interests for calendar years 2013 through 2017, in association with her public
office/employment.
III. FINDINGS:
1 The Investigative Division of the State Ethics Commission received a signed, sworn
complaint alle ing that Linda Tarlecki ("Tarlecki") violated provisions of the State
�41 ? Ethics Act (Ac 99 of 1998).
2. Upon review of the complaint the Investigative Division initiated a preliminary inquiry
on January 24, 21019.
3. The preliminary inquiry was completed within sixty days.
a. The Commission, through the Executive Director, initiated a full investigation
on March 13, 2019.
Tairlecki, 19-004
ally
4. On March 13, 2019, a letter was forwarded to Tarlecki, 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. 7016 3560 0001 00414828.
b. The domestic return receipt bore the signature of Linda L. Tarlecki, with a
delivery date of March 17, 2019.
5. On March 15, 2019, an amended Notice of Investigation was forwarded to Tarlecki
by the Investigative Division of the State Ethics Commission informing her that the
allegations contained in the March 13, 2019, Notice of Investigation were being
amended.
a. Said letter was forwarded by certified mail, no. 7016 3560 0001 00414835.
b. The domestic return receipt bore the signature of Linda L. Tarlecki, with a
delivery date of March 23, 2019.
6. Periodic notice letters were forwarded to Tarlecki at least every ninety (90) days in
accordance with the provisions of the Ethics Act advising her o the general status of
the investigation.
7The Investigative Complaint/Findings Report was mailed to the Respondent on
September 9, 2019.
a. The Investigative Complaint/Findings Report was issued within 180 days of
the initiation of a full investigation.
& At all times relevant to the instant matterTarlecki held the followinapositions of
i public office and/or public employment n Conyngham Township -(4ownship"),
Columbia County:
0 Township Secretary and Treasurer (2006 to 2018)
0 Township Supervisor (2016 and 2017)
0 Conynpham Township Sewer Authority ("Sewer Authority") Board Member
(2015 (o 2017)
0 Sewer Authority Secretary (2009, 2014 through 2017)
9. Tarlecki served as Township Secretary and Treasurer from January 2006 through
January 2018.
a. The Township Board of Supervisors ("Board of Supervisors") did not
reappoint Tarlecki as Township Secretary and Treasurer during the January
2018 reorganizational meeting.
b. As Township Secretary, Tarlecki was responsible for the following duties:
• Communicating with Township residents regarding complaints and
inquiries.
• Preparation of monthly reports for public meetings, including financial
reports.
• Completion of payroll for Township employees and the Board of
Supervisors.
• Payment of monthly Township bills.
• Depositing Township funds into designated Township accounts.
Tarlecki, 19-004
Page 3
• Communication with Township road workers to address immediate
issues.
• Attending meetings with PennDOT, Columbia County Commissioners,
911 Center, District Magistrate, and various other government
agencies.
10. Tarlecki was allotted 25 hours per week as a part-time Township
Secretary/Treasurer.
a. Additional hours or overtime were to be approved by the Board of
Supervisors.
b. Tarlecki's work hours as Township Secretary were 12:00 p.m. until 5:00 p.m.
C. Tarlecki received the following hourly rates of pay as 'Township Secretary
from calendar years 2014 through 2017:
• 2014 - $1015
• 2015 - $11.75
2016 - $11.75
2017 - $12.25
11. The Sewer Authority provides wastewater management to the residents of
Conyngham Township -Columbia County (and the Locustdale portion of Schuylkill
County).
a. The Sewer Authority filed Articles of Incorporation in calendar year2009 and
began providing service during the 2011 calendar year,
b. The Sewer Authority is comprised of a five -Member Board.
C. Sewer Authority Board Members are appointed by the Board of Supervisors.
d. Members of the Sewer Authority Board are not compensated other than
expenses and mileage reimbursement at the State rate for any travel on
Sewer Authority business beyond regular meetings.
12. Tarlecki served as Sewer Authority Secretary during calendar years 2009, 2014,
2015, 2016, and 2017.
a. Tarlecki completed her duties as Sewer Authority Secretary during her work
hours as, Township Secretary.
1. The Township and the Sewer Authority share the same office facility.
2. Tarlecki was not approved to receive additional salary or
compensation for her service as Sewer Authority Secretary.
b. Tarlecki's duties and responsibilities as Sewer Authority Secretary are listed
below:
1. Respond to PA One Call to mark sewer lines.
2. Preparation of shut off notices and post shut off notices.
3. Maintenance of Sewer Authority records.
4. Payment of Sewer Authority bills.
Tarlecki, 19-004
Page 4
5. Deposit of Sewer Authority funds in the designated Sewer Authority
account.
6. Attend Sewer Authority meetings and record meeting minutes.
C. Tarlecki also served as a Member of the Sewer Authority Board from
calendar years 2015 through 2017.
d. The Sewer Authority maintains one depository account with Fulton Bank, N.A.
1 Signature authority over the Sewer Authority account rests with the
Sewer Authority Board.
13. Tarlecki was elected as a Township Supervisor in November 2015 for a two-year
term.
a. Tarlecki ran for election in November 2015 to complete the remaining two-
year term vacated by former Township Supervisor David Razzis.
b. Tarlecki served as a Township Supervisor in calendar years 2016 and 2017.
C. Tarlecki served as Chairperson of the Board of Supervisors in calendar years
2016 and 2017.
d. Tarlecki lost the November 2017 election and was no longer on the Board of
Supervisors after January 201 &
14. The Township is a Second Class Township [governed by] a three -Member Board of
Supervisors, that is charged with general governance of the Township and corporate
powers of the Township.
a, The Board of Supervisors holds one legislative meeting each month.
Board of Supervisors meetings are held on the second Monday of the
month,
2. Special meetings are held as necessary.
b. Township Supervisors receive $44.10 per month or approximately $529.20
per year for their attendance at monthly meetings.
C. Voting at a Board of Supervisors meeting occurs via a roll call vote after a
motion is made and properly seconded.
15. Meeting minutes of Board of Supervisors meetings are prepared by the Township
Secretary.
a. Members of the Board of Supervisors are presented with the meeting
minutes prior to the following meeting to review for accuracy.
b. The Board of Supervisors votes to approve minutes of the prior meeting at
each subsequent legislative meeting.
16. Pay rates for Township employees are set by the Board of Supervisors.
a. The Township Secretary and Treasurer position appointment and
compensation are approved during a Board of Supervisors Reorganization
meeting held in January of each year.
Tarlecki, 119-00
Page 5
b. Township employees are paid on a bi-weekly basis.
17. Monthly Treasurer Reports are presented to the Board of Supervisors at each
monthly meeting..
a. The Treasurer Reports are separated individually by Payroll Account,
General Fund Account, and Liquid Fuels Account.
b. The purpose of the Treasurer Reports is to detail expenditures from each
Township account.
c. The Township Secretary/Treasurer is tasked with the responsibility of
authoring and presenting the monthly Treasurer Reports during monthly
Board of Supervisors meetings.
18. The Township maintains three depository accounts with Fulton Bank, N.A.
a. The Township Payroll Account ("Payroll Fund") is designated to fund the
payment of Township employees for their service to the Township.
b. The Township General Fund Account ("General Fund") is designated to
finance the daily and long-term administrative and operational responsibilities
of the Township.
C. The Township Liquid Fuels Account is designated for road projects,
maintenance, and repair of public roads and streets.
19. Signature authority over the Township financial accounts rests with the Board of
Supervisors.
a. All Payroll Fund checks, General Fund checks, and Liquid Fuels checks are
live signed by two Township Supervisors.
1. The Board of Supervisors has never used a signature stamp/facsimile
stamp.
b. All Township checks are produced by the Township Secretary (Tarlecki).
1. QuickBooks payroll software is used to issue checks from both the
General Fund and Payroll Fund.
THE FOLLOWING FINDINGS DETAIL TARLECKI'S USE OF HER PUBLIC POSITION
TO OBTAIN TOWNSHIP FUNDS FROM THE 2010 THROUGH 2O12 CALENDAR
YEARS.
20. After completing the 2010 calendar year Township audit, elected Township Auditors
Susan Darrah ("Darrah") and Ed Sulick ("Sulick") determined that Tarlecki, as
Township Secretary/Treasurer, had issued pa ments to herself totaling $20,158.64
from the Payroll Fund and General Fund that were not approved by the Board of
Supervisors.
a. In April of 2011, Darrah and Sulick met with Township Supervisors Karl
George ("George") and James Tarleck€ (Tarleck€'s spouse) at Darrah's
private residence to present their findings.
1. Then -Township Supervisor David Razzis ("Razz€s") was not present at
the meeting.
Tairlecki, 19-004
Page 6
b. George and James Tarlecki advised Darrah and Sulick that Tarlecki would
provide repayments for the Township funds that she issued to herself without
authorization.
1 Neither Tarlecki nor her husband, James Tarlecki,
disputed/refuted/challenged the findings of the Township Auditors.
2. Pursuant to a Township Ordinance, reconciliation payments were
permitted to the Township.
3. Razzis was never informed of Tarlecki's unauthorized payments to
herself of Township/public /public funds or that she (Tarlecki) was making
repayment to the twnship.
c. George and James Tarlecki instructed Darrah and Sulick not to inform
anyone else of their findings, namely that Tarlecki misypropriated Township
funds by issuing payments to herself without approval.
21 Upon completion of the Township financial audits for 2011 and 2012, Township
Auditors Darrah and Sulick discovered that Tarlecki had again used her public
position to issue payments to herself from Township funds without Township
pervisor approval during the 2011 and 2012 calendar years.
a. Audit reports for the 2010 2011, and 2012 calendar years were not made
available to Investigators for the State Ethics Commission.
b, After she was not reapointed as Township Secretary in January 2018,
Tarlecki removed and/or destroyed numerous public files and Township
records.
22. As they had done previously in 2011, Township Auditors Darrah and Sulick again
met with George in April of 2012 and 2013 to present their audit findings,
a. James Tarlecki was not present for the meetings with Darrah and Sulick in
2012 and 2013.
23. Darrah and Sulick informed George that Tarlecki had again misappropriated
Township payroll funds during the 2011 and 2012 calendar years! by issuing
payments to herself without approval of the Board Of Supervisors.
a. George informed Darrah and Sulick that Tarlecki would provide reconciliation
(repayment) for the unapproved Township payroll funds for both years 2011
and 2012 that she had issued to herself.
b. George informed Darrah and Sulick not to inform Tarlecki's husband, James
Tarlecki, or Razzis.
C. Tarlecki was permitted by George to make repayments to the Township for
Township funds she issued to herself in calendar years 2011 and 2012 that
were not approved by the Board of Supervisors.
d. There are no Township records to confirm if Tarlecki ever made any
repayments for the 2011 and 2012 misappropriated funds.
24. Tarlecki never disputed/refuted/challenged the findings of the Township Auditors.
25. Despite the findings of the Township Auditors in 2011, 2012, and 2013, Tarlecki was
permitted to continue to hold her position as Township Secretary and Treasurer.
Tarlecki, 1 91-004
T1 —ag—e—r
a. The Board of Supervisors took no action (administrative or otherwise) against
Tarlecki following the findings of the Township Auditors.
Following the 2011 Township Auditors' Report, James Tarlecki stated
to George that he (James Tarlecki) sought to protect his wife's
position with the Township.
2. George was instructed by James Tarlecki to "keep this quiet."
b. Township Solicitor David Noon was never informed by either James Tarlecki
or George of Tarlecki's misappropriation of Township funds,
The Board of Supervisors never sought any advice or guidance
pertaining to any potential action against Tarlecki.
26. Independent of the Township Auditors' Reports of 2011, 2012, and 2013, Razzis
began to openly question Tarlecki's repeated travel in 2013 to Bloomsburg Airport to
meet with George during business hours.
a. Tarlecki routinely traveled to Bloomsburg to purportedly have George sign
blank Payroll Fund and General Fund checks, many of which were used gy
Tarlecki to issue unauthorized payments to herself.
b. Tarlecki authorized her mileage reimbursement from the Township for this
travel.
27, Razzis resigned from the Board of Supervisors in December 2013 atthe direction of
George Tarlecki's husband, James Tarlecki.
a. Razzis resigned from the Board of Supervisors after receiving threats from
James Tarlecki.
28. Despite repeated findings that Tarlecki used her position to issue unauthorized
payments of Township ?1unds to herself, neither Darrah nor Sulick revorted their
audit findings to law enforcement in calendar years 2011, 2012, or 2013,
a. Darrah explained that she informed George and James Tarlecki of Tarlecki's
misappropriation of Township funds and she believed that the Township
c
ors did not have4risdiction to act to remove her (Tarlecki) from her
position as Township ecretary and Treasurer.
THE FOLLOWING FINDINGS REFLECT THE REMOVAL OF THE ELECTED TOWNSHIP
AUDITORS IN DECEMBER 2014.
29. In April of 2014, Tarlecki informed Darrah that the elected Township Auditors would
no longer be completing the yearly Township audits.
a. Tarlecki reported to Darrah that a private accounting firm would be hired to
complete the audits.
b. Based upon Tarlecki's statement to Darrah, no Township audit was
completed for the 2013 calendar year.
C. Meeting minutes reflect that during the October 13, 2014, Board of
Supervisors meeting, Sulick submitted a resignation letter as Township
Auditor.
Meeting minutes from October 13, 2014, record the following:
Tarlecki, 1 9-0�04
pa-9-6-9-
"Ed Sulick handed the board a letter statinq that
he is resigning as auditor of the township."-
30. Tarlecki's notification to the Township Auditors that they would no longer audit
Township funds occurred after the Township Auditors identified her as issuing
payments to herself without approval of the Board of Supervisors for three
consecutive years.
31. On October 28, 2014, Tarlecki contacted Edwin Ebling ("Ebling") of Jones &
Company, CPA ("Jones & Company"), to inquire about auditing services for the
Township.
a. Ebling spoke with Tarlecki telephonically on October 29, 2014, regarding
levels of Township staffing, the amount of checks issued each year, the total
amount of accounts managed, and the type of software used for employee
payroll.
b. Tarlecki was the only representative from the Township that communicated
with Ebling.
32. During the November 11, 2014, Board of Supervisors meeting, James Tarlecki
introduced Resolution 14-1 to dissolve the elected Township Auditors and to hire the
private Certified Public Accountant (CPA) firm Jones & Company of Pottsville,
Pennsylvania to conduct annual Township fiscal audits.
a. Township meeting minutes of November 11, 2014, record the following:
"Chairman Tarlecki read a resolution to dissolve elected
auditors and to have a CPA firm do the auditing. Jones and
Company gave the township a price not to exceed $2200.
Chairman Clecki made a motion to advertise the resolution. A
second by Supervisor Devine. Motion carried."
33. At the following Board of Supervisors meeting on December 8, 2014, James
Tarlecki motioned to pass Resolution 14-1 to replace the elected Township Auditors
with Jones & Company.
a. Meeting minutes of December 8, 2014, record the following:
"A motion was made by Chairman Tarlecki to pass the
Resolution 14-1 (replacing the elected auditors). A second by
Supervisor Devine. All members were in favor. Motion carried."
b. The motion carried and the vote to approve Resolution 14-1 was unanimous
with a 3-0 vote.
C. All three Members of the Board of Supervisors, George, Vincent Devine
("Devine"), and James Tarlecki, signed Wesolution 14-1.
d, Tarlecki signed Resolution 14-1 as Township Secretary.
34. Following his conversation with Tarlecki on November 11, 2014, Ebling (Jones &
Company) submitted an official Letter of Engagement to the Board of Supervisors.
a. The Letter of Engagement detailed the scope of the auditing services to be
provided, audit objectives, audit procedures, and management
responsibilities.
Tarlecki, 19-0104
pa—geg-
b. Jones & Company requires the receipt of the signed Letter of Engagement
prior to performing any auditing services.
The Letter of Engagement was signed and dated on December 8,
2014, by the Board Supervisors Chairman, James Tarlecki, but
never mailed to Jones & Company.
C. During a February 28, 2018, investigative interview Ebling confirmed that
Jones & Company never received a signed Letter of Engagement from the
Township.
d. As Township Secretary, Tarlecki was responsible for providing the signed
Letter of Engagement to Jones & Company.
35. On January 18, 2015, Ebling scheduled a meeting with Tarlecki at the Township
Office to review financial records and to further assess the auditing needs of the
Township,
a. On the day of the scheduled meeting January 18, 2015, Tarlecki contacted
Ebling telephonically to cancel the meeting.
b. On January 18, 2015, Ebling left a voice mail message for Tarlecki in an
effort to reschedule the meeting.
1. Tarlecki never returned Ebling's call to reschedule the meeting.
36. OnApril 17,2015 Ebling contacted Tarlecki telephonically to ascertain whether the
Township was still in need of auditing services.
a. Tarlecki never returned Ebling's phone call.
37, Jones & Company never provided any auditing services for the Township and never
received payment from the Township.
38. Tarlecki was responsible for arranging the audit to be completed by Jones &
Company but never contacted Ebling to complete the audit.
a. Ebling made no further attempts after April 2015 to contact Tarlecki or the
Township.
b, No Member of the Board of Supervisors ever contacted Ebling or Jones &
Company regarding auditing services for the Township.
C. Ebling believed that the Township had "decided to go in another direction"
with respect to Jones & Company performing the annual Township audits.
39. No annual audits were completed of the Township finances for calendar years 2013
through 2017.
a. From calendar years 2015 through 2017, no less than $2,500.00 was
annually allocated in the yearly Township budget for the specific purpose of
engaging an auditing firm to conduct an annual audit.
b. The Board of Supervisors failed to ensure that the financial audits were being
completed each year.
C. Tarlecki deliberately failed to meet with Jones & Company in order to conceal
her continued use of her public position to issue payments to herself without
Board of Supervisors approval.
Tarlecki, 19-0104
Fa—g _e _f 0
40. During the 2016 calendar year, Township resident (and current Township
Supervisor) John McGee ("McGee") attended monthly Board of Supervisors
meetings and publicly questioned the Board of Supervisors regarding the lack of
audit reports being made available to the public.
a. Tarlecki, in her capacity as a Township Supervisor, assured McGee that
Jones & Company was in the process of completing the Township audits,
even though Tarlecki had already determined not to utilize ones &
Company.
b. McGee additionally requested Treasurer Re arts following Tarlecki's failure
to produce completed annual audit reports rcr the Township,
1 McGee was eventually provided Treasurer Reports for calendar year
2016 and observed that transfers of $7,000.00 from the General Fund
to the Payroll Fund for each month were in excess of what was
needed to fulfill payments to Township employees.
2. The Township maintains one (1) full-time roadworker, one (1) part-
time Secretary (Tarlecki), and three (3) to four (4) part-time
employees.
C. In February 2017, McGee submitted a Right -to -Know request to the
Township in an effort to obtain financial and payroll records.
41. During a March 2017 Boar' of Su ervisors, meeting, Township Solicitor David Noon
Noon") advised McGee that his request was lawful and that the
Township should provide the requested records.
a. Tarlecki contacted Noon following the March 2017 meeting and informed him
that he (Noon) was no longer to attend monthly Board of Supervisors
meetings.
b. Tarlecki was not satisfied with Noon's response to McGee regarding
McGee's Right -to -Know request and wanted to keep Noon from gaining
knowledge of her activities to prevent the audits.
C. Tarlecki was aware that by �rovidinq. the records requested by McGee, her
continued abuse of her public position to obtain a private pecuniary gain
would be exposed.
42. McGee was never provided the Township financial records he requested from the
Township as a result of actions taken by Tarlecki.
a. McGee was elected as a Townsh1D Supervisor in November 2017 and began
his first term of office in January 2018.
b. Upon taking office in January 2018, McGee requested all bank statements
and financial records from the Township depository, Fulton Bank, for
calendar years 2013 through 2018.
C. Upon reviewing the Township bank records, McGee determined that Tarlecki
had issued numerous duplicate payroll checks within the same pay period
from 2013 through 2018.
43, McGee presented his findings to the Board of Supervisors in early 2018.
Tarlecki 19-004
P_ag_e__Tl'
a. Township Supervisors McGee and Martin Wolf requested that Darrah and
newly -elected Township Auditor Shelly McGinley complete audits of the
Payroll Fund and General Fund from calendar years 2013 through 2017.
THE FOLLOWING FINDINGS DETAIL ELECTED TOWNSHIP AUDITORS DARRAHS
AND McGINLEYS AUDIT REPORT FINDINGS FOR CALENDAR YEARS 2013
THROUGH 2017.
44. Upon completing the Township audits for calendar ears 2013 through 2017, Darrah
and McGinley identified numerous payroll checks Tarlecki issued herself that were
paid on the same date and within the same pay period.
a. Darrah and McGinley found that during the 2015, 2016, and 2017 calendar
years, Tarlecki issued herself payroll checks from the General Fund at the
same time she was issuing herself payroll checks from the Payroll Fund.
b. Darrah and McGinley [found that] Tarlecki issued herself multi�le mileage
reimbursement checks between calendar years 2013 and 201 that were
excessive and exceeded her mileage traveled.
C. Darrah and McGinley found that during the 2016 and 2017 calendar years,
Tarlecki issued herself reimbursement checks for supplies with no receipt or
justification for the payments.
d. During the 2017 calendar year, Tarlecki issued herself multiple checks with
blank check memos or "miscellaneous" typed on the memo.
45. Darrah and McGinley determined that Tarlecki issued herself checks during the
2017 calendar year for equipment reimbursement, rental of equipment, and use of
her home computer.
a. There were no authorizations by the Board of Supervisors for such payments
or records that such rentals or use of equipment occurred.
46. Darrah's and McGinley's 2013 calendar year audit report concluded that Tarlecki
misappropriated $25,063.60 in Township funds by the issuance of unauthorized
payments to herself.
THE FOLLOWING FINDINGS PERTAIN TO TARLECKI ISSUING UNAPPROVED
PAYMENTS TO HERSELF FROM THE TOWNSHIP PAYROLL ACCOUNT BETWEEN
CALENDAR YEARS 2014 AND 2017.
47. Tarlecki, as Township Secretary, completed Township employee payroll using
QuickBooks software.
a. Tarlecki used QuickBooks to produce payroll checks for each Township
employee, including herself, for each payroll period.
4& Prior to being removed from her position as Township Secretary in January 2018,
Tarlecki intentionally deleted QuickBooks payment records from the Township Office
computer and removed/destroyed Township financial records to conceal her actions
of misappropriating Township funds.
49. Between calendar years 2014 and 2017, Tarlecki issued herself multiple checks with
the same pay date, within the same pay period, and with the same dollar amount,
under the guise that the payments were compensation.
2014:
Tarlecki, 19-004
P age— T2
50. Township employees are paid on a bi-weekly basis.
a. There were 26 bi-weekly pay periods during the 2014 calendar year.
b. Tarlecki was eligible to receive no more than 26 paychecks during the 2014
calendar year.
51. Tarlecki issued herself 47 checks from the Payroll Account during the 2014 calendar
year, in an amount totaling $28,927.36.
a. Tarlecki received a total of 21 unauthorized payroll checks during the 2014
calendar year.
52. The checks Tarlecki received from the Payroll Account during the 2014 calendar
year were signed by George and Devine.
a. George signed blank payroll checks for Tarlecki during calendar years 2014
through 2016.
George confirmed that Tarlecki drove from the Township Office in
Wilburton, Pennsylvania to his place of employment in Bloomsburg,
Pennsylvania to have him sign blank Payroll Fund and General Fund
checks.
b. Devine asserted that the additional numerous paychecks that Tarlecki issued
herself with his signature appeared to have been forged.
Devine denied that he ever gave Tarlecki authorization to sign payroll
checks with his signature.
53. Tarlecki's actions of using her position to issue additional unapproved paychecks to
herself resulted in her receipt of $12,991.50 of unauthorized Township payroll funds
during the 2014 calendar year.,
a. Tarlecki's 2014 calendar year W-2 wage and tax form was not available at
the Township.,
b. Treasurer Reports for the 2014 calendar year were not available at the
Township.
Tarlecki removed Township financial records after she was not
reappointed as Township Secretary in January 2018.
54. George, Devine, and James Tarlecki confirmed that Tarlecki was never approved to
receive the additional [Township payments/money/salary/compensation of
$12,991.50] during the 20 f4 calendar year.
a. Tarlecki was approved to work approximately 25 hours per week as a part-
time Township Secretary/Treasurer.
b. Any additional pay increases or overtime would have required the approval of
the Board of Supervisors.
C. The Board of Supervisors gave no approvallauthorization for Tarlecki to issue
herself additional Township payments/money/compensation of $12,991.50]
during A: 2014 calendar year.
2015:
Tarlecki, 19-004
Page 1
55. The Township had 27 bi-weekly pay periods during the 2015 calendar year.
a. Tarlecki issued herself 63 checks from the Payroll Account during the 2015
calendar year, totaling [approximately $44,833.99].
56. The 36 additional checks Tarlecki issued from the Payroll Account to herself during
the 2015 calendar yearwas nearly double the number of paychecks she was eligible
to receive.
57. The payroll checks that Tarlecki issued to herself during the 2015 calendar year
were signed by George and Devine.
a. George confirmed that he signed blank payroll checks for Tarlecki during the
2015 calendar year.
b. Devine claimed that his signature appeared altered on numerous payroll
checks that Tarlecki received during the 2015 calendar year.
Devine never gave Tarlecki authorization to sign his name to payroll
checks that she received.
58, Tarlecki's use of her public position to issue an additional 36 unauthorized
paychecks to herself resulted in $26,053.47 in misappropriated Township payroll
funds being paid to her during the 2015 calendar year.
a. Tarlecki's 2015 calendar year.W-2 Wage and Tax Statement reports
earnings of $24,742.33 in gross income in 2015.
1. Federal, State, and Local Income Tax withheld totaled $5,844.15.
2. Tarlecki's 2015 W-2 reflects an after-tax net income of $18,898.18
from the Township.
3. Tarlecki was responsible for the W-2 preparation and underreported
her income to conceal her use of office to misappropriate Township
fu nds.
b Tarlecki received no less than $44,833.99 from the Township Payroll Fund
during the 2015 calendar year when she utilized the authority of her public
position to issue herself unauthorized checks from Township financial
accounts.
C. Tarlecki misap ropriated a minimum of $25,935.81 in Townshipp pa roll funds
during the9 calendar year ($44,833.99 - $18,898,18 = $50,V'51.81).
d. The 2015 calendar year Treasurer Reports were not available at the
Township.
59. George, Devine, and James Tarlecki confirmed that Tarlecki was not authorized to
receive an additional $25,935.81 in salary during the 2015 calendar year.
a. The Board Of Supervisors gave no approval/authorization for Tarlecki to issue
and receive an additional $25,935.81 in Township
payments/money/compensation during the 2015 calendar year.
2016:
60, The Township had 26 bi-weekly pay periods during the 2016 calendar year.
Tarlecki 19-0104
0 Sa M
a. Tarlecki issued herself 45 checks from the Payroll Account during the 2016
calendar year, totaling $32,889.43.
b. Tarlecki issued 19 additional payroll checks to herself during the 2016
calendar year that she was not eligible to receive.
C. The payroll checks that Tarlecki received during the 2016 calendar yearwere
signed by Supervisors George and Todd Croker ("Croker").
George confirmed that he signed blank payroll checks for Tarlecki
during the 2016 calendar year.
2. Croker asserted that his signature appears to have been altered on
checks that Tarlecki received during the 2016 calendar year.
3. Croker denied signing blank checks for Tarlecki.
61. Tarlecki issued $14,285.22 in unapproved Township payroll funds to herself during
the 2016 calendar year,
62. Tarlecki's 2016 calendar year W-2 Wage and Tax Statement reports earnings of
$24,130.22 in gross income in 2016.
a. Federal, State, and Local Income Tax withheld totaled $5,526.01.
b. Tarlecki's 2016 W-2 reflects an after-tax net income of $18,604.21 from the
Township.
C. Tarlecki received no less than $32,889.43 from the Township Payroll Fund
during the 2016 calendar year when she utilized the authority of her public
position to issue herself unauthorized checks from Township financial
accounts.
d. Tarlecki misappropriated a minimum of $14,285.22 in Townshin payroll funds
during the 2016 calendar year ($32,889.43 - $18,604.2 $14,285.22).
63, The Treasurer Reports presented to the Board of Supervisors were completed by
Tarlecki prior to each monthly Board of Supervisors meeting.
a. The Treasurer Reports contained individual Township employees' dates of
pay, check numbers issued, and amount paid for each month.
b. A review of the calendar year 2016 Treasurer Reports confirmed that Tarlecki
failed to list the additional payroll checks that she issued to herself.
Tarlecki's failure to include the additional payments she received
concealed her misappropriation of Township funds for her benefit.
64. The chart below details the amounts Tarlecki reported she received in payroll on the
monthly 2016 Treasurer Reports, compared to the actual amount she received from
the Township Payroll Account during the 2016 calendar year,
Tarleckii, 19-004
75-9-67
Month
Payroll
Reported
Actual
Pavments
Jan-1 6
$2,143.27
Feb-16
Mar-1 6
_11,426.10_
$2,112.78
$1,373,79
$4,280.88
$5,921.05
Apr-1 6
$1,352.99
$4,488.08
May -I 6
$1,388.42
$2,778.85
Jun-16
$1,45274
$1,452.74
Jul-16
Aug-16
$1,373,35
$2,089,53
$1,373.35
$2,099.53
Sep- 16
$1,342.97
$2,220.99
Oct -I 6
$1,444,59
$2,389.75
Nov-16
1, 446.A7
$2,262.84
Dec-16
-$
$1,478.10
$1,478.10
Total(s)
li18,281.83
$32,889.43
a. Calendar year 2016 was the only year [for which] a Treasurer Report was on
file with the Township.
65. George and Croker confirm that Tarlecki was never authorized to receive an
additional $14,285.22 in Township payments/money/compensation during the 2016
calendar year.
a. Any pay increase or overtime requires the approval of the Board of
Supervisors,.
b. There were never any approvals by the Board of Supervisors for pay
increases for Tarlecki.
20,17:
66. The Township had 26 bi-week] pay periods during the 2017 calendar year for which
Tarlecki was eligible to be pail
a. Tarlecki issued herself 36 checks from the Payroll Account totaling
$24,099.21 during the 2017 calendar year.
67. Tarlecki received 10 additional payroll checks during the 2017 calendar year that
she was not eligible to receive.
a. Tarlecki's (as a Supervisor) and Croker's sinatures are affixed to the payroll
checks that Tarlecki received during the 2017 calendaryear,
b. Tarlecki used her public positions as a Township Supervisor and Township
Secretary/Treasurer to sign payroll checks to herself authorizing payments
that she received in the 2017 calendar year,
1 Tarlecki participated
ated in signing every payroll check she received
during the 201 calendar year.
2. Croker denied signing blank checks for Tarlecki.
aa. Croker reported that multiple payroll checks with his signature
appeared to have been forged.
Tarlecki 19-0104
f736_
bb. Croker asserted that he never gave Tarlecki permission to sign
the checks with his signature.
68. Tarlecki's 2017 calendar year W-2 Wage and Tax Statement reports earnings of
$22,963.83 in gross income in 2017.
a. Federal, State, and Local Income Tax withheld totaled $4,970.87.
b, Tarlecki's 2017 W-2 reflects an after-tax net income of $17,992.96 from the
Township.
c. Tarlecki received no less than $24,099.21 from the Township Payroll Fund
during the 2017 calendar year when she utilized the authority of her public
position to issue herself unauthorized checks from Township financial
accounts.
d. Tarlecki misap ropriated a minimum of $6,106.25 in Township pa roll funds
during the � calendar year ($24,099,21 - $17,992.96 = $6,1 N25).
e. Treasurer Reports were not available at the Township for the 2017 calendar
year,
69. Croker confirmed that Tarlecki was never approved to receive an additional
$6,106,25 in Township payments/money/compensation during the 2017 calendar
year.
70. The chart below reflects payroll checks Tarlecki issued to herself in excess of
approved bi-weekly received from the Township Payroll Fund between
calendar years 20 and 2017.
Data
Check #
Amount
Payee
Acct
Date De p
Deposited to
Chk Memo
Endorsed
02/24114
2348
$573.31
L. Tarlecki
Payroll
712412014
PSECU
02109/2014-02/22/2014
Yes
02124J14
2351
$542.36
L. Tarlecki
Payroll
212812014
PSECU
02109)2014-02/22/2014
Yes
03110/14
2360
$62921
L. Tarlecki
Payroll
317/2014
PSECU
ending 3/8/2014
Yes
04121/14
2378
$629.90
L. Tarlecki
Payroll
4/17=14
PSECU
3110/2014-3/23/2014
Yes
05102/14
2379
$591.77
L. Tarlecki
Payroll
PSECU
4/2=014-5/0312014
Yes
06105/14
2392
$593m
L. Tarlecki
Payroll
_4130/2014
6/912014
PSECU
6/01/2014-6114/2014
Yes
06127/14
2403
$630,06
L. Tarlecki
Payroll
7/18/2014
PSECU
6/1512014-6/28/2014
Yes
07111/14
2410
$589.26
L. Tarlecki
Payroll
1 7/17/2014
PSECU
6/1512014-6/2812014
Yes
08111/14
2422
$624.93
L. Tarlecki
Payroll
8/15/2014
PSECU
7/27/2014-8/09/2014
Yes
09108/14
2436
$585.52
L. Tarlecki
Payroll
9/5/2014
PSECU
8/2412014-9/0612014
Yes
09/19/14
1 2441
$633.19
L. Tarlecki
Payroll
911912014_PSECU
910712014-9/20/2014
Yes
09/23/14
2442
$64T84
L Tarlecki
Payroll
9/23/2014
PSECU
0910712014-9/2012014
Yes
10/07/14
2443
$620.20
L. Tarlecki
a roll
Payroll
10/10/2014
PSECU
9/211120`14-10104/2014
Yes
10117114
2454
$61Z70
L. Tarlecki
Payroll
10/1712014
PSECU
10/05/2014-1 Oil 8/2014
Yes
11/03/14
2456
$624.93
L. Tarlecki
Pa
Payroll
11/5/2014
PSECU
10/612014-1011812014
Yes
11/03/14
2459
$624.93
L. Tarlecki
I Payroll
I I 1012014
L .......... PSECU
10150014-10/18/2014
Yes
11117/14
2465
$671.84
L. Tarlecki
Payroll
1111912014
PSECU
11/02M14-11/15/2014
Yes
1 1J24/14
2468
$652,13
L. Tarlecki
Payroll
11/2512014
PSECU
I V0212014-1111512014
Yes
Tarlecki, 1 9-1004
P-ag-e-f 7
12/05114
2476
$642.12
L Tarlecki'
Payroll
112/612014
PSECU
3/23/2014-4105/2014
Yes
12/15/14
2484
$636,15
L Tarlecki
Payroll
12118/2014
PSECU
12/14/2014-12/27/2014
Yes
12/16/14
2485
$636.15
L. Tarlecki
Payroll
12/23/2014
PSECU
12/14/2014.12/27/2014
Yes
Total
$12,991.50
01/09/15
2491
$686.89
L. Tarlecki
Payroll
1/12/2015
PSECU
12114/2014-12/27/2014
Yes
01/09/15
2496
$686.89
L. Tarlecki
Payroll
1115/2015
PSECU
12114/104-12/2712014
Yes
01/26115
2499
$69526
L. Tarlecki
Payroll
1/2712015
PSECU
01/25/2015-2107/2015
Yes
01/26/15
2501
695,26
L. Tarlecki
Payroll
212712015
PSECU
01I2512015-0210712015
Yes
02/06/15
2508
$676,36
L. Tarlecki
Payroll
2/1112015
PSECU
01125/2015-02/0712015
Yes
02125/15
2514
$704,63
L. Tarlecki
Payroll
212512015
PSECU
2108/2015-2/2112015
Yes
03/05/15
2518
$893,00
L. Tarlecki
Payroll
31512015
PSECU
210812015-2/21/2015
Yes
03/10115
2517
$893.00
L. Tarlecki
Payroll
311312015
PSECU
02/2212015-03/07/2015
Yes
03123115
2528
$910.63
L. Tarlecki
Payroll
312412015
PSECU
3/0812015-3/21/2015
Yes
03/23115
2530
$895.27
L. Tarlecki
Payroll
312312015
Unk
03108/2015-03/3112015
Yes
04/07/15
2534
$719.28
L. Tarlecki
Payroll
417/2015
PSECU
0312212015-04/04/2015
Yes
04120/15
04120115
2545
2546
$70571
$70571
L. Tarlecki
L. Tarlecki
Payroll
Payroll
4/2512015
4/30/2015
PSECU
PSECU
04/0W2015-0411812015
04/06/2015-04/1812015
Yes
Yes
05/04115
05/04115
06/04/15
2550
2555
2556
$693.18
$798.18
$69318
L. Tarlecki
L. Tarlecki
L. Tarlecki
Payroll
Payroll
Payroll
514/2015
5/412015
5/1212015
PSECU
PSECU
PSECU
04119/2015-05102/2015
04/19/2015-05/0212015
04/19/2015-05/0212015
Yes
Yes
Yes
05/19115
2560
$701 .55
L. Tarlecki
Payroll
5/19/2015
PSECU
05/03/2015.05/16/2015
Yes
06/01/15
2563
$701.54
L. Tarlecki
Payroll
61412015
PSECU
05/1 V2015-05/30/201 5
Yes
06/01115
2569
$701.54
L. Tarlecki
Payroll
61912015
PSECU
05/17/2015-05/3012015
Yes
06/15f15
2579
$693.18
L. Tarlecki
Payroll
612412015
PSECU
05/31/2015-06/13/2015
Yes
06129115
2583
$740.18
L. Tarlecki
Payroll
6/26/2015
PSECU
06114/2015.0812-112015
Yes
07/24115
2587
$665.99
L. Tarlecki
Payroll
81212015
PSECU
06/28/2015-0711112015
Yes
08/06/15
2597
$674.35
L. Tarlecki
Payroll
81712015
PSECU
06/2812015-0711 M2015
Yes
08/24/15
08/24115
09/02115
09108/16
2600
2602
2607
2609
$713.00
$713.00
$684.71
$712.99
L. Tarlecki
L. Tarlecki
L. Tarlecki
L. Tarlecki
Payroll
Payroll
Payroll
Payroll
8/28/2015
8/2612015
91412015
919/2015
PSECU
PSECU
PSECU
PSECU
0810912015-0812212015
08109/2015-0812212015
08/23/2015-0910612015
08/23/2015-09/06=15
Yes
Yes
Yes
Yes
09/16115
09121/15
2617
2620
$725.53
$725.53
L. Tarlecki
L. Tarlecki
Payroll
Payroll
9116/2015
9/2812015
PSECU
PSECU
08/23/2015-09/0512015
08123/2015-0910512015
Yes
Yes
10/02115
10/15/15
10115115
11/03/15
11/16115
11130/15
12110/15
2624
2633
2634
2638
2646
2650
2660
$69527
$704.63
$704.63
$682,71
$700.44
$660.80
$699.47
L. Tarlecki
L, Tarlecki
L, Tarlecki
L. Tarlecki_
L. Tarlecki
L. Tarlecki
1 L. Tarlecki
Payroll
Payroll
Payroll
_-Pa roll_
Payroll
Payroll
Payroll
10/812015
10115/2015
1012112015
11/5/2015
h 1/24/2015
121312015
1211012015
PSECU
PSECU
PSECU
PSECU
PSECU
PSECU
PSECU
8/23/2015-915/2015
10/0312 015-1 OY 1612015
10/0312015-10/16/2015
10/1 D2015-10130/201 5
11101/2015-11/1412015
11 /15/2015-11128/2015
11/29/2015-12112/2015
Yes
yes
Yes
Yes
Yes
Yes
yes
Tarlecki, 19-004
aP ge fB
Total
$26 053.47
01/22/16 2673
$717,17
L. Tarlecki
Payroll
1126/2016
PSECU
01/10/2016.01/23/2016
Yes
02/04/16 2677
$723.01
L. Tarlecki
Payroll
2/5/2016
PSECU
0111012016-01/2312016
Yes
02/11/16 2685
$723.01
L. Tarlecki
Payroll
211212016
PSECU
01110/2016-01/2312016
Yes
02112/16 2686
$729,72
L. Tarlecki
Payroll
2/13/2016
Cashed
walmart
01110/2016.01/23/2016
Yes
02/19/16 2689
$691.07
L. Tarleckl
Payroll
2/2512016
PSECU
01110/2016-01/23/2016
Yes
03/04/16 2693
$698.70
L. Tarleckl
Payroll
3/8/2016
PSECU
0111012016-01/23/2016
Yes
03/04/16 2695
$698.70
L. Tarleckl
Payroll
311412016
PSECU
01/10/2016-0112312016
Yes
03/14/16 2700
$846.39
L. Tarlecki
Payroll
3/1512016
PSECU
01110/2016-01/2312016
Yes
03/18/16 2702
03/18/16 2705
$699.44
$699A4
L. Tarlecki
L. Tarlecki
Payroll
Payroll
3125/2016
3/2112016
PSECU
PSECU
03/06/2016-03/1912016
03106/2016-03/1912016
Yes
Yes
04113/16 2714
$68t73
L. Tarlecki
Pa ro€t
4113/2016
PSECU
04103/2016/4116/2016
Yes
04/13/16 2718
$786.73
L. Tarlecki
Payroll
4118/2016
PSECU
04/03/2016-0411612016
Yes
04/20/16 2723
$788.88
L. Tarlecki
Payroll
4/22/2016
PSECU
04/03/2016-04/1612016
Yes
05/02/16 2726
$671,26
L. Tarlecki
Pa roll
61312016
PSECU
04117/2016-04130/2016
Yes
05/18/16 2734
$682.71
L. Tarlecki
Payroll
5/19/2016
PSECU
04117/2016-04/30/2016
Yes
05/31/16 2738
$706.71
L. Tarlecki
Payroll
5/31/2016
PSECU
4/17/2016-4/3012016
Yes
9/16 2774
3/16 2787
3/16 2798
Total
r
$878,02
$845.16
$816.37
$14,083.22
L. Tarlecki
L. Tarlecki
L. Tarlecki
Pa roll
Pa roll
Payroll
9/2612016
10/19/2016
11127/2016
PSECU
PSECU
PSECU
09104/2016-09/17/2016
09104/2016-09117/2016
0910412016-09/1712016
Yes
Yes
Yes
01109117 2814
$833.77
L. Tarlecki
Payroll
1/1112017
PSECU
0110812017-01/21/2017
Yes
0'1/20117 2821
$738.53
L. Tarlecki
Payroll
1/20/2017
PSECU
01/0812017-01/2112017
Yes
02106/17 2824
$720.92
L. Tarlecki
Payroll
2/912017
PSECU
01/08/2017-01/2112017
Yes
05102/17 2847
05/09/17 2851
$68129
$738.19
L. `rarlecki
L. Tarlecki
Payroll
Pa roll
5/3/2017
5/912017
PSECU
PSECU
4/16/2017-04/29/2017
04/16/2017-0412912017
Yes
Yes
10/30/17 2898
$524.45
L. Tarlecki
Payroll
11/312017
PSECU
10/1512017-10128/2017
Yes
11/21/17 2905
$614.20
L. Tarlecki
Payroll
11/21/2017
PSECU
10/19/2017-11101/2017
Yes
12108/17 2911
12/26/17 2914
$613,48
$526.57
L. Tarlecki
L. Tarlecki
Payroll
Payroll
12/2312017
12/2612017
PSECU
PSECU
1112612017-12109/2017
12/17/2017-12130/2017
Yes
Yes
12126117 2916
$526.57
L. Tarlecki
Payroll
12/29/2017
PSECU
12/17/2017-12130/2017
Yes
Total
$6 517.97
Total
$59 646.16
The W-2's issued to Tarlecki do not reflect the unauthorized payments
Tarlecki issued to herself between 2015 and 2017.
71. Tarlecki maintains a checking account at the Pennsylvania State Employees Credit
Union (",PSECU"),
Tarlecki, 19-004
P-59-6TD
a. Between calendar years 2014 and 2017 Tarlecki utilized Automated Teller
Machines (ATMs) at First National Bank, First Keystone CommunityBank,
and 13130 Bank to deposit unapproved Township funds(namely
duplicate/excessive payroll checks) directly into her PSECU account.
I First National Bank, First Keystone Community Bank, and BB&T Bank
have a shared deposit service with PSECU that allows for the funds to
be directly credited to a PSECU account.
Z In April 2017„ Tarlecki began depositing misappropriated funds
directly into her PSECU account using PSECU mobile app.
aa. The PSECU mobile app allows members to deposit a check by
photographing the front and back of the check using a mobile
device.
72. Tarlecki's PSECU bank account statements between calendar years 2014 and 2017
confirmed that Tarlecki utilized a First National Bank ATM on multiple occasions
between calendar years 2014 and 2017 to deposit misappropriated payroll checks
directly into her PSECU account.
a. First National Bank has a shared deposit service with PSECU that allows for
the funds to be directly credited to a PSECU account.
73. A review of statements from the Township's Fulton Bank Payroll Account between
calendar years 2014 and 2017 confirms that every payroll check that was issued by
Tarlecki to herself was paid out of the account.
a. None of the checks Tarlecki issued to herself were voided or unaccounted
for.
b. A review of Township payroll checks issued to Tarlecki confirmed that
Tarlecki endorsed every check as the payee between calendar years 2014
and 2017.
74. Tarlecki, as Township Secretary/Treasurer and/or a Township Supervisor, utilized
the authority of her public employment/public office to misappropriate no less than
$59,646.16 in Township Payroll Account funds for her own pecuniary benefit
between calendar years 2014 and 2017,
THE FOLLOWING FINDINGS DETAIL TARLECKI'S MISAPPROPRIATION OF
TOWNSHIP GENERAL FUNDS FOR PERSONAL USE THROUGH THE RECEIPT OF
ADDITIONAL CHECKS BETWEEN CALENDAR YEARS 2015 AND 2017.
75. In addition to issuing unapproved payments to herself from the Payroll Fund,
Tarlecki also misappropriated payments to herself from the General Fund.
a. uring calendar years 2015, 2016, and 2017, Tarlecki routinely issued
herself payments from the General Fund which were not authorized by the
Board of Supervisors.
la. To conceal that she was issuing unapproved payments to herself, Tarlecki
identified payments as compensation.
1 Township employee payroll was not to be issued from the General
Fund.
Z The Township established a designated Payroll Fund specifically for
the purpose of issuing Township employee compensation/pay.
Ti ,arllecki, 19-004
�Page 2
76. Payments issued by Tarlecki to herself from the General Fund contain the
signatures of Township Supervisors.
a. In 2015, the checks contained the signatures of George and Devine.
b. In 2016 and 2017, the checks contained the signatures of George and
Croker.
C. George admittedl signed blank General Fund [checks] at the request of
Tarlecki from 2M through 2017.
d. Devine denied signing blank checks and asserted that his signature
appeared to be forged.
e. Croker asserted that his signatures on checks were forged.
f. All three Township Su ervisors confirmed that Tarlecki was not authorized to
receive payments Trom the General Fund that she identified as
compensation.
KIT"
77. On July 24, 2015, Tarlecki issued herself no less than three checks from Township
accounts in the amount of $665.99 each.
a. Tarlecki issued herself checks (#2585 and #2587) in the amount of $665.99
each from the Payroll Fund.
b. Tarlecki also issued herself check #2622 from the General Fund, in the
amount of $665.99.
C. There was no justification or approval by the Board of Supervisors for
Tarlecki to receive three checks on the same date in the amount of $665.99
each.
2016:
78. Duringcalendar year 2016, Tarlecki issued herself 15 checks under the guise of
"paycecks" from the General Fund.
a. Tarlecki issued herself the checks from the General Fund while
simultaneously receiving separate paychecks from the Payroll Fund.
b. Tarlecki issued herself a total of $12,450.49 from the General Fund under the
guise of "paychecks" during the 2016 calendar year.
C. George and Croker confirmed that Tarlecki was never authorized to receive
$12,450.49 in additional pay from the General Fund.
1 George and Croker confirmed that the General Fund was not to be
used for employee payroll as the Township has a designated Payroll
Account.
79. Tarlecki did not include her issuance/receipt of the additional payments she paid
herself from the General Fund on any of the 2016 calendar year monthly Treasurer
Reports.
Tarlecki, 119-1004
P—ag—e-T
a. Tarlecki deliberately did not report the payments she received from the
General Fund to conceal her misappropriation of Township funds.
RDW
80. During calendar year 2017 Tarlecki issued herself 23 checks from the General
Fuind, under the guise of "paychecks."
a. Tarlecki issued these payments to herself from the General Fund while
simultaneously receiving paychecks from the Payroll Fund.
b. Tarlecki issued herself atotal of $17,407.59 from the General Fund under the
guise of "paychecks" during the 2017 calendar year.
C. These payments were not authorized or approved by the Board of
Supervisors.
81. Checks from the General Fund that Tarlecki issued to herself contain the signatures
of Township Supervisors Croker and Tarlecki.
a Croker reported that his signature appeared to be altered on checks issued
to Tarlecki from the General
Fund.
82. A review of Tarlecki's personal PSECU bank statements confirmed that the
additional General Fund checks Tarlecki issued herself during calendar years 2015
through 2017 were deposited into her PSECU account.
a. Tarlecki, in most instances, routinely used a First National Bank ATM to
deposit the funds into her personal PSECU account.
b. On some occasions Tarlecki deposited the funds directly with PSECU.
C. None of the checks paid to Tarlecki from the General Fund were voided or
otherwise unaccounted for.
d Tarlecki endorsed each of the General Fund checks issued to her for
calendar years 2015 through 2017 as the payee.
83. The chart below identifies checks that Tarlecki issued to herself from the General
Fund under the guise of "paychecks" from calendar years 2015 through 2017, [and]
her endorsement and disposition [of the checks].
Date
Chk 4
Amount
Payee
AcGt
Date Dep
Funds
Deposited
Chk Memo
Endorsed
7/24/2015
2622
$665.99
L Tarlecki
General
7/25/2015
PSECU
pay period 6/28/2015-7/11/2015
Yes
5131/2016
2720
$914.85
L Tarlecki
General
6110/2016
PSECU
pay period 04117/2016-
04/30/2016
Yes
5/31/2016
2721
$914,85
L.Tarlecki
General
6/2/2016
PSECU
pay period 0411712016-
Yes
I
1
04/3012016
6/13/2016
2729
$98122
L. Tarlecki
General
6120/2016
PSECU
pay period 04117/2016-
04/30/2016
Yes
6/21/2016
2250
$801.27
L.Tarlecki
General
6121/2016
PSECU
pay period 06/12/2016-
06/25/2016
Yes
7/11/2016
2730
$840.18
L. Tarlecki
General
7/11/2016
PSECU
pay period 06126/2016-
07/0912016
Yes
8/5/2016
2743
$876.08
L. Tarlecki
General
815/2016
PSECU
pay period 06/26/2016-
07/0912016
Yes
818/2016
2749
$90620
L. Tarlecki
General
8/1512016
PSECU
pay period 06126/2016-
07/09/2016
Yes
8/2512016
2750
$705.73
L. Tarlecki
General
813012016
PSECU
pay period 6126/2016-
07/0912016
Yes
TarlieckG, 19-004
Page 2
9114/2016
2761
$887.13
L. Tarlecki
General
I
9/15/2016
PSECU
pay period 09/0412016-
0911712016_
Yes
9130/2016
2762
$71828
L. Tarlecki
General
913012016
PSECU
pay period 09/0412016-
09/1712016
Yes
10/2412016
2770
$806.43
L. Tarlecki
General
10/25/2016
PSECU
pay period 09/04/2016-
09117/2016
Yes
10/28/2016
2771
$806.43
L. Tarlecki
General
10/2912016
PSECU
pay period 09/0412016-
1
09/1712016
Yes
1111012016
2772
$810.75
L. Tarlecki
General
11112/2016
PSECU
pay period 09/0412016-
09117/2016
Yes
10/412016
2783
$718.28
L. Tarlecki
General
10/7/2016
PSECU
pay period 09/04/2016-
09117/2016
Yes
1212812016
2795
$760.81
L. Tarlecki
General
1212812016
PSECU
pay period 09/0412016-
0911712016
Yes
2/612017
2809
$720.92
L. Tarlecki
General
21612017
PSECU
pay period 01/08/2017-
1
01121J2017
Yes
11112 0"
2819
$743.68
L. Tarlecki
General
3/312017
PSECU
pay period OV19/2017-
0310412017
Yes
201742821
$764.60
L. Tarlecki
General
3110/2017
PSECU
pay period 02/19t2017
0310412017
Yes
5112/2017
2823
$681.29
L. Tarlecki
General
5/1212017
PSECU
pay period 0411612017-
04/29/2017
Yes
3/2012017
2825
$76T01
L. Tarlecki
General
3124/2017
PSECU
pay period 03/05/2017-
03118/2017
Yes
3/20/2017
2826
$683.67
L. Tarlecki
General
3128/2017
PSECU
pay period 03/06/2017-
03118/2017
Yes
3/8/2017
2827
$684.71
L Tarlecki
General
313012017
PSECU
pay period 02/1912017-
03104/2017
Yes
4/3/2017
2828
$75434
L Tarlecki
General
4/312017
PSECU
pay period 0311912017-
0410112017
Yes
41312017
2834
$819.44
L.Tarlecki
General
4RI2017
PSECU
pay period 03/1912017-
1
04101/2017
Yes
4110/2017
2840
$801 , D4
L. Tarlecki
General
4/1112017
PSECU
pay period 04/0212017-
0411512017
Yes
411812017
2842
$713.66
L. Tarlecki
General
4125/2017
PSECU
pay period 04116/2017-
0412912017
Yes
411312017
2845
$713.66
L. Tarlecki
General
411712017
PSECU
pay period 04M212017-
04115/2017
Yes
4118/2017
2846
$822.66
L. Tarlecki
General
4119/2017
PSECU
pay period 04/16/2017-
04121912017
Yes
4128/2017
2849
$787,43
L Tarlecki
General
4128/2017
PSECU
pay period 04/1612017-
04/2912017
Yes
5124/2017
2859
$833.00
L Tarlecki
General
5/2412017
PSECU
pay period 04/1612017-
04129/2017
Yes
511512017
2860
$851.10
L. Tarlecki
General
512212017
PSECU
pay period 0411612017-
1
04129/2017
Yes
5/30/2017
2865
$651 ,34
L. Tarlecki
General
513012017
1
PSECU
pay period 04/1612017-
0412912017
Yes
61912017
2866
$771,03
L. Tarlecki
General
6/1412017
PSECU
pay period 05/2812017-
06110/2017
Yes
616/2017
2867
$854.99
L. Tarlecki
General
61612017
PSECU
pay period 05128/2017-
06110/2017
Yes
61912017
2868
$88613
L. Tarlecki
General
612212017
PSECU
pay period 05/28L9017-
06/10/2017
---
Yes
6126/2017
2873
$773,97
L Tarlecki
General
6130/2017
PSECU
pay period 06/1112017-
06/24/2017
Yes
7/6/2017
2878
$706.29
L. Tarlecki
General
711 DJ201 7
PSECU
pay period 06/11/2017-
06/24/2017
Yes
8/1412017
2891
$621.63
L, Tarlecki
General
8/1 OP201 7
PSECU
pay period 6116/2014-6/29/2014
Yes
Total....
-$39,.52A.-07t-
— -
84. Tarlecki, as Township Secretary/Treasurer and/or a Township Supervisor, utilized
the authority of her public
uhblpi c employment/public office to misappropriate no less than
$30,524.07 in Township general funds, under the se of "payroll" for her own
pecuniary benefit between calendar years 2015 aU2017.0
Tarr ecki, 19-004
Page
THE FOLLOWING FINDINGS DETAIL TAR.ECKI'S USE OF THE AUTHORITY OF HER
PUBLIC POSITION TO MISAPPROPRIATE TOWNSHIP FUNDS FROM THE GENERAL
FUND THROUGH HER ISSUANCE OF CHECKS FOR UNDOCUMENTED SUPPLIES
DURING CALENDAR YEARS 2016 AND 2017.
85. Between calendar years 2016 and 2017, Tarlecki issued herself checks totaling
approximately $7,401.23 under the guise of "supply reimbursement" from the
General Fund..
a. Tarlecki issued herself $2,625.13 as "supply reimbursement" from the
General Fund during the 2016 calendar year.
b. Tarlecki issued herself $4,776.10 as "supply reimbursement" from the
General Fund during the 2017 calendar year.
86. There were no records or receipts maintained at the Township reflecting items or
supplies that Tarlecki purports to have purchased for the Township.
a. None of the checks issued to Tarlecki for supplies detail specific supplies or
items Tarlecki purchased to warrant reimbursement from the General Fund.
b. The Township's General Account funds confirmed that the Township would
routinely issue checks to Staples, Coles Hardware, and the U.S. Post Office
for office supplies during calendar years 2016 and 2017.
87. Tarlecki's personal PSFCU account and her personal Fulton Bank account did not
evidence Tarlecki making purchases of supplies for the Township.
88. Tarlecki failed to list the "supply reimbursement" payments she issued to herself on
any of the monthly 2016 calendar year Treasurer Reports.
a. Tarlecki's failure to list the payments concealed her misappropriation of
Township funds for her personal benefit.
89. The "supply reimbursement" checks Tarlecki issued herself during the 2016 and
2017 calendar years contained the signatures of Township Supervisors, including
Tarlecki.
90. Tarlecki was not authorized or approved by the Board of Supervisors to receive
$7,401.23 as reimbursement payments for supplies during the 2016 and/or 2017
calendar years.
a. George and Croker have no knowledge of Tarlecki making purchases for
supplies with her personal funds.
b. When supplies were needed for Township use a check would routinely be
issued for a specific vendor to purchase supplies for the Township.
91. Bank statements from the General Fund confirm that every check issued by Tarlecki
to herself for "supply reimbursement" was deposited into an account controlled by
Tarlecki.
a. None of the General Fund checks Tarlecki issued to herself as "supply
reimbursement" were voided or otherwise unaccounted for.
b. Tarlecki endorsed each check as the payee.
Tarlecki, 19-004
D ge-24
92. The chart below reflects the disposition of General Fund checks Tarlecki issued to
herself under the guise of "supply reimbursement."
Date
Check#
Amount
Payee
Acct
Date Dep
Funds
Chk
Deposited
Memo
Endorsed
12/612016
2780
$768.63
L. Tarlecki
General
12f7/2016
PSECU
Supplies
Yes
12/1612016
2784
$928.25
L. Tarlecki _
General
12119/2016
PSECU
Supplies
Yes
12123/2016
2786
1 $928.25
L. Tarlecki
General
12123/2016
PSECU
Supplies
Yes
2/13/2017
2818
$707.26
L. Tarlecki
General
2/14/2017
Unk
Supplies
Yes
9/29/2017
2908
$585.35
L. Tarlecki
General
9/29/2017
PSECU
Supplies
Yes
9/27/2017
2911
$783.49
L. Tarlecki
General
9127/2017
PSECU
Supplies
Yes
10/5/20'17
2912
$1,200.00
L. Tarlecki
General
10/5/2017
PSECU
Supplies
Yes
10/3/2017
2924
$1,500A0
L. Tarlecki
General
10/10/2017
PSECU
Supplies
Yes
Total
$7 401.23
93. Tarlecki, as Township Secretary/Treasurer and/or a Township Supervisor, utilized
the authority of her public employment/public office to misappropriate no less than
$7,401.23 in Township general funds, under the guise of"supplyy reimbursement" for
her own pecuniary benefit between calendar years 2016 and 2017.
THE FOLLOWING FINDINGS DETAIL CHECKS TARLECKI ISSUED TO HERSELF
DURING THE 2017 CALENDAR YEAR WiTH BLANK CHECK MEMOS OR
MISCELLANEOUS TYPED ON CHECK MEMOS.
94. Tarlecki issued $17,279.61 in payments to herself during the 2017 calendar year
from the General Fund.
a. The memo portion of the checks was left blank or "miscellaneous" was typed
in the memo [portion of the checks].
b. Tarlecki issued herself no less than 13 General Fund checks during the 2017
calendar year with blank memos and no less than 8 General Fund checks
with "miscellaneous" typed in the memo portion of the checks.
95. The "miscellaneous" checks and "blank memo" checks were made payable in
amounts similar to payroll checks Tarlecki issued herself during the 2017 calendar
year.
96. The checks that Tarlecki issued herself during the 2017 calendar year containing
blank and/or "miscellaneous" memo sections contained the signatures of
Supervisors Croker and Tarlecki.
a. Croker reported that his signature appeared to be forged on the numerous
checks paid to Tarlecki.
b. Croker denied signing or approving any checks for Tarlecki containing a
blank or "miscellaneous" memo section.
97, The Township's Fulton Bank General Fund Account confirms that all checks Tarlecki
issued herself containing a blank or "miscellaneous"' memo section were deposited
into accounts controlled by Tarlecki,
a. None of the General Fund checks were voided or otherwise unaccounted for.
b. Tarlecki endorsed every check as the payee.
Tarlecki, 19-004
age M
98. The chart below reflects the disposition of checks Tarlecki issued herself during the
017 calendar year containing a blank or "miscellaneous" check memo.
Date
Chk #
Amount
Payee
Acet
Date Dep
Funds
Deposited
Chk
Memo
Endorsed
3116/2017
2822
W5.63
L. Tarlecki
General
3/17/2017
PSECU
*blank
Yes
7/24/2017
2877
$863.63
L. Tarlecki
General
7/2412018
PSECU
`.blank
Yes
7/2812017
2883
$863.60
L. Tarlecki
General
7/28/2017
PSECU
`blank
Yes
8/2/2017
2884
$651.23
L. Tarlecki
General
8/212017
PSECU
rnisc
Yes
8/1/2017
2885
$927.56
L. Tarlecki
General
713l/2017
PSECU
rnisc
Yes
8/1412017
2892
$709.00
L. Tarlecki
General
8/14/2017
PSECU
*blank
Yes
8/2512017
2893
$709.50
L. Tarlecki
General
8/28/2017
PSECU
*blank
Yes
8/2912017
2894
$726.31
L. Tarlecki
General
8/3012017
PSECU
*blank
Yes
911/2017
2901
$705.38
L, Tarlecki
General
9/1/2017
PSECU
misc
Yes
9/1/2017
2902
$789.32
L, Tarlecki
General
9/5/2017
PSECU
'blank
Yes
9/13/2017
2903
$726.89
L, Tarlecki
General
9113/2.017
PSECU
misc
Yes
9/15/2017
2904
$648.75
L. Tarlecki
General
9/15/2.017
PSECU
misc
Yes
9/25/2017
2905
$975.62
L. Tarlecki
General
9/25/2017
PSECU
misc
Yes
9/20/2017
2906
$943.81
L, Tarlecki
General
9/21/2017
PSECU _
misc
Yes
91812017
2909
$835.50
L, Tarlecki
General
9/8/2017
PSECU
"'blank
Yes
101212017
10/13/2017
2910
2923
$658.25
$750.00
L, Tarlecki
L. Tarlecki
General
General
10/2/2017
10/12/2017
PSECU
PSECU
mise
`blank
Yes
Yes
10/13/2017
10/15/2017
10/17/2017
10/24/2017
2925
2926
2927
2928
$560.00
$769.63
$1,500.00
$1,300.00
L. Tarlecki
L. Tarlecki
L. Tarlecki
L. Tarlecki
General
General
General
General
10/1312017
10/1612017
10/1712017
10/2512017
PSECU
PSECU
PSECU
PSECU
*blank
*blank
"blank
*blank
Yes
Yes
Yes
Yes
Total
$17,279.61
99, Tarlecki, as Township Secretary/Treasurer and/or a Township Supervisor, utilized
the authority of her public employment/public office to misappropriate no less than
$17,279.61 through issuance of Township general funds Identified as "blank" or
"miscellaneous" for her own pecuniary benefit during calendar year 2017.
a. Tarlecki was not authorized to receive $17,279.61 in additional payments
from the General Fund.
THE FOLLOWING FINDINGS DETAIL CHECKS TARLECKI ISSUED TO HERSELF
WITHOUT APPROVAL FROM THE BOARD OF SUPERVISORS FROM THE GENERAL
FUND DURING THE 2017 CALENDAR YEAR FOR ALLEGED USE OF A BACKHOE,
RENTAL OF EQUIPMENT AND USE OF A HOME COMPUTER,
100. During the 2017 calendar year Tarlecki issued herself no less than $7,575.00
through 10 checks drawn from the General Fund, under the guise that payments
were reimbursements for use of personal equipment and computer.
a. Tarlecki would document that the checks were reimbursement for the alleged
use of her personal backhoe, rental of equipment, and use of her home
computer.
Tarlecki, 19-004
'P —ag-e-M
101. The 10 checks Tarlecki, in her capacity as a Township Supervisor and Township
Secretary/Treasurer, issued to herself in 2017, which were labeled as equipment
ment
rental, backhoe or computer to give the appearance of a valid expenditure, included
the following:
(5)
checks: backhoe use
$3,950,00
(2)
checks: use of equipment
$1,125.00
U2checks:
rental
$1,850.00
(1)
check: use of home q2Tputer
A650.00
1"
Total
F$7 51 7 5 .O0
102. The Township
had no need to rent a backhoe from Tarlecki as the Township
purchased a backhoe in December 2014.
103. Interviews and Township records confirm that Tarlecki never rented or utilized her
privately -owned backhoe for any Township purpose.
a. Interviews confirmed that Tarlecki never provided her backhoe to the
Township or completed additional work with her backhoe for the Township.
b, During a May 30, 2019, investigative interview James Tarlecki (Tarlecki's
spouse) confirmed that his wife never rented a backhoe to the Township or
performed additional work for the Township with their personal backhoe.
C. Interviews confirmed that Tarlecki utilized the Township computer for official
Township business.
104. The Township maintains no receipts or invoices reflecting Tarlecki incurring out of
pocket expenses for the rental of equipment.
a. Tarlecki was solely responsible for maintaining such records.
b. Tarlecki was not entitled to any reimbursement.
105. The 10 checks issued by Tarlecki to herself that she labeled as reimbursement for
use of her personal computer, backhoe, and rental of equipment during the 2017
calendar year were all signed by Tarlecki and Croker.
a. Croker asserted to Commonwealth Investigators that his signature on many
of the checks appeared to be forged.
b. Croker never authorized Tarlecki to sign his name to checks that were issued
to her.
106. Checks Tarlecki issued to herself that were labeled as reimbursements from the
General Fund were deposited into Tarlecki's PSECU account.
IOT All checks Tarlecki issued to herself for purported use of a backhoe, rental of
equipment, and use of her home computer were paid from the General Fund
Account at Fulton Bank.
a. None of the checks that Tarlecki received from the General Fund were
voided or otherwise unaccounted for.
b. Tarlecki endorsed each check as the payee.
Tairlecki, 19-004
Page 2
108. The chart below details the disposition of checks Tarlecki issued to herself from the
General Fund that were labeled as use of a backhoe, rental of equipment, and use
of her home computer.
Date
Chk
#
Amount
Payee
Acet
Date Dep
Fu
Deposited nds
Memo
ChicMemo
11/812017
2936
$650.00
L. Tarlecki
General
11/8/2017
PSECU
use of home
computer
Yes
11/1612017
3/31/20-17
11/2312017
2941
2942
2946
$650.00
$1,500.00
$675.00
L Tartecki
L. TadeGki
L. Tarlecki
General
General
General
11116/2017
1112212017
11128/2017
PSECU
PSECU
PSECU
use of backhoe
use of backhoe
use of equipment
Yes
Yes
Yes
9/17/2017
2947
$500.00
L. Tarlecki
General
112/1/2017
PSECU
use of backhoe
Yes
12/3/2017
2948
$650.00
L. Tarlecki
General
42/512017
PSECU
use of backhoe
Yes
12/712017
2949
$450.00
L. Tarlecki
General
121712017
PSECU
use of equipment
Yes
1211412017
2954
$1,200.00
L. Tarlecki
General
1211512017
PSECU
rental
Yes
12115/2017
2956
$650.00
L. Tarlecki
General
12/1912017
PSECU
rental
Yes
12/6t2017
2957
$650.00
L. Tarlecki
General
12/27/2017
PSECU
use of backhoe
Yes
--- -
Total
-
$7 ,575-,00.----
109. Tarlecki, as Township Secretary/Treasurer and/or a Township Supervisor, utilized
the authority of her public employment/public office to issue checks totaling
$7,575.00 for issuance of Township general funds identified as "reimbursement(s)'
for her own pecuniary benefit during calendar year 2017.
a. Tarlecki purposely identified the payments as reimbursements to conceal the
use of her public position for private gain.
b, Tarlecki was never approved to receive the additional $7,575.00 in
reimbursement payments from the General Fund for use of her personal
computer, use of a backhoe, and rental of equipment.
THE FOLLOWING FINDINGS DETAIL TARLECKI'S RECEIPT OF GENERAL FUNDS
FOR MILEAGE REIMBURSEMENT PAYMENTS FROM CALENDAR YEARS 2014
THROUGH 2017.
110. Between calendar years 2014 and 2017 Tarlecki issued payments to herself of no
less than $18,711.37 from Township financial accounts for purported mileage
reimbursements.
a. Tarlecki issued herself two mileage reimbursement checks nearly every
month during the 2014 and 2015 calendar years.
1. During calendar year 2014 Tarlecki issued herself $5,084.16 in
mileage reimbursements.
2. Tarlecki issued herself $4,574.30 in mileage reimbursement payments
from the General Fund during the 2015 calendar year.
b. Tarlecki's mileage claims were not approved by the Board of Supervisors for
the 2014 and 2015 calendar years,
C. Tarlecki routinely claimed mileage reimbursements clearly in excess of
actual miles traveled while on official business.
Tarlecki, 19-004
7a—g —en
111. Between calendar years 2014 and 2017, Tarlecki routinely claimed that she traveled
over 400 miles a month for Township business.
a. Typically, Tarlecki would travel to Fulton Bank in Shamokin, Pennsylvania to
make deposits several times a month.
The Fulton Bank Shamokin branch is approximately 19 miles round
trip from the Township Office in Wilburton, Pennsylvania.
b, George confirmed that Tarlecki often traveled to Bloomsburg Airport to have
him sign blank checks.
1 Bloomsburg Airport is approximately 40 miles round trip from the
Township Office.
112, The Township does not maintain mileage reimbursement forms or mileage logs.
a. The Township has a total area of 20.50 square miles according to the United
States Census Bureau.
b. The Township [has 6.8 miles of Township -maintained roadway according to
the 2019 Municipal) Fuels allocation report.
113. At all relevant times, during calendar years 2015 through 2017, Tarlecki operated a
red Ford Escape with a Pennsylvania [license plate].
a. The vehicle was titled with the Pennsylvania Department of Transportation
("PennDOT") in August 2015.
b. The registered owner of the vehicle is Tarlecki's husband, James Tarlecki,
C. Tarlecki renewed the vehicle registration each March.
114, During the vehicle registration process PennDOT requires the registered owner to
report the current odometer reading.
115, PennDOT records from calendar years 2015 through 2018 confirmed odometer
readings reported by Tarlecki.
116. The chart below illustrates Tarlecki's reported registration odometer readings, total
mileage, and the percentage of total miles Tarlecki claimed were business miles.
Odometer
Actual Miles
Claimed Business
% Claimed Business
Dates
Reading
Traveled
Miles
Miles
Aug 2015-Mar
2016
9,321
9,125
3,767
41%
Mar 2016-Mar
2017
23,621
14,300
6,840
48%
Mar 2017-Mar
2018
36,901
13,280
1 7,526
1 57%
a. Tarlecki claimed 41% of the total miles she traveled from August 2015 until
March 2016 as business miles.
b. From March 2016 until March 2017 Tarlecki claimed 48% of the total miles
she traveled as business miles.
C. Tarlecki claimed that 57% of the total miles she traveled from March 2017
until March 2018 were business miles.
Tarlecki, 19-0104
Vag —e M
117. Tarlecki traveled an average of 12,235 miles each year from August 2015 until
March 2018.
a. Tarlecki claimed that she traveled an average of 6,044 business miles each
year.
118. From March 2018 until March 2019 Tarlecki traveled 14,747 miles.
a. Tarlecki was not reappointed as Township Secretary in January 2018.
b. Tarlecki traveled more miles after she was no longer employed with the
Township.
119. During a May 30, 2019, interview with Commission Investigators, James Tarlecki
stated that he maintained the vehicles that Tarlecki drove while she was employed
with the Township.
a. James Tarlecki was fully aware of the amount of mileage Tarlecki was
traveling each month.
b. James Tarlecki confirmed that his wife's business mileage claims were not
accurate.
120. George and Devine signed the checks Tarlecki issued to herself as "mileage
reimbursement" during the 2014 and 2015 calendar years.
a. George and Devine admitted to signing blank checks that were presented by
Tarlecki as being for mileage reimbursement.
121. In her capacity as a Township Supervisor, Tarlecki signed every mileage check
issued to her during the 2016 and 2017 calendar years.
a. George was the only other Township Supervisor to sign mileage
reimbursement checks for Tarlecki during the 2016 calendar year.
I George reported that Tarlecki would present blank checks for him to
sign during the 2016 calendar year.
b. George and Croker both signed mileage reimbursement checks for Tarlecki
during the 2017 calendar year.
C. George and Croker asserted that Tarlecki was not authorized to receive
$4,09-2.59 in mileage reimbursements during the 2016 calendar ear and
$4,970.32 during the 2017 calendar year even though they admittelly signed
blank checks authorizing reimbursement.
122. The Township's General Fund Account held at Fulton Bank confirms that every
check Tarlecki issued to herself as "mileage reimbursement" was paid from the
account during calendar years 2014 through 2017.
a. A review of canceled "mileage reimbursement" checks Tarlecki issued to
herself between calendar years 2014 and 2017 confirmed that Tarlecki
endorsed every check as the payee.
123. The chart below reflects the dis osition of the "mileage reimbursement" checks
Tarlecki issued herself during calendar years 2014 through 2017.
Tarlecki, 19-004
Page 3 �
Date
Check
#
Amount
Payee
Account
Date Dep
DepositFunds
ed
Chk Memo
Endorsed
1/6/2014
2362
$21&211
L. Tarlecki
General
112912014
PSECU
373 miles
Yes
1/15/2014
2357
$237,51
L. Tarlecki
General
111512014
Unk
406 (mileage)
Yes
2/18/2014
2377
$184,86
L. Tarlecki
General
211912014
PSECU
318 miles
Yes
2/2412014
2378
$208,85
L. Tarlecki
General
2/25/2014
PSECU
357 miles
Yes
3/10/2014
2380
$138,65
L. Tarlecki
General
3111/2014
PSECU
237 miles
Yes
3125/2014
2387
$356.61
L. Tarlecki
General
312612014
PSECU
mileage
mileage
Yes
4/10/2014
1 2392
$268.52
L. Tarlecki
General
4/1012014
PSECU
439 miles
Yes
51512014
2398
$244.92
L. Tarlecki
General
5/612014
PSECU
872 miles
Yes
5/13/2014
2411
$16614
L. Tarlecki
General
511512014
PSECU
284 miles
Yes
5123/2014
2414
$126.54
L Tarlecki
General
5119/2014
PSECU
219 miles
Yes
619/2014
2422
$141.12
L. Tarlecki
General
6110/2014
PSECU
230 miles/postage
Yes
6/2612014
8/612014
812112014
9116/2014
2427
2443
2450
2463
$243.95
$366.80
$366.80
$250,38
L. Tarleckl
L. Tarlecki
L. Tarleckl
L. Tarlecki
General
General
General
General
6/27/2014
81612014
8121/2014
9115/2014
PSECU
PSECU
PSECU
PSECU
417 miles
427 miles
427 miles
347 miles
Yes
Yes
Yes
Yes
10/7/2014
2473
$201.24
L. Tarlecki
k'
General
10/8/2014
PSECU
314 miles
Yes
10114/2014
2479
$187.79
L. Tarlecki
General
10/1412014
PSECU
321 miles
Yes
10130/2014
2481
$207.09
L. Tarlecki
General
10/30/2014
PSECU
354 miles
Yes
11110/2014
2496
$250,97
i
L Tarlecki
General
11112/2014
PSECU
429 miles
Yes
1112112014
2498
$176,67
L Tarlecki
General
11/23/2014
PSECU
382 miles
Yes
12/9/2014
2515
$294.84
L, Tarlecki
General
1219/2014
PSECU
504 miles
Yes
12/15/2014
2522
$24510
L. Tarlecki
General
12/2012014
PSECU
430 miles
Yes
Total
$5,084.1
112/2015
2527
$244.53
L. Tarlecki
General
1/5/2015
PSECU
419 miles
Yes
1/2012015
2/4/2015
2242
2546
$205,92
$334,62
L. Tarlecki
L. Tarlecki
General
General
1/20/2015
215/2015
PSECU
PSECU
352 miles
572 miles
Yes
Yes
2/9/2015
2551
$344,62
L. Tarlecki
General
2111/2015
PSECU
572 miles W
Yes
314/2015
2564
$149,76
L. Tarlecki
General
3/412015
PSECU
256 miles
Yes
402015
4/312015
2625
2595
$32T45
$327,45
L. Tarlecki
L. Tarlecki
General
General
413/2016
4/7/2015
PSECU
PSECU
mileageireimbursement
mileage/reimbursement
Yes
Yes
4/1612015
2596
$225.81
L. Tarlecki
General
4116/2015
PSECU
386 miles
Yes
511912015
2560
$222.51
L. Tarlecki
General
5119/2015
PSECU
mileage book case
Yes
5/1912015
7171201 5
7/29/2015
8/2112015
8/31/2015
2607
2621
2640
2657
2658
$222.51
$373.23
$174.33
$270.27
$21117
L. Tarlecki
L. TarteGki
L. Tartecki
L Tarlecki
L. Tarlecki
General
General
General
General
General
612/2015
717/2015
812/2015
8121/2015
9/1/2015
PSECU
PSECU
PSECU
PSECU
PSECU
mileage book case
638 miles
298 miles
462 miles
362 miles
Yes
Yes
Yes
Yes
Yes
913012015
2667
$303.03
L. Tartecki
General
10/2/2015
PSECU
518 miles
Yes
11/2/2015
2648
$156.20
L. Tarfecki
General
1113/2015
PSECU
207 miles
yes
Tarlecki, 19-004
7a—g—e-7
1111012015
2678
$259,16
L. Tarlecki
General
11113/2015
PSECU
443 miles
Yes
121412015
2688
$221.13
L. Tarlecki
General
1216/2015
PSECU
378 miles
Yes
Total
$4,574,30
112612016
2699
$338.72
L. Tarlecki
General
1128/2016
PSECU
579 miles
Yes
31112016
2708
$478.53
L. Tarlecki
General
3/1120,16
PSECU
818 miles
Yes
4115/2016
2689
$203.00
L Tarlecki
General
4115/2016
PSECU
47 miles
Yes
611012016
2723
$244.53
L. Tarlecki
General
6110/2016
PSECU
418 miles
Yes
7121/2016
2741
$314.73
L Tarlecki
General
7122/2016
PSECU
538 miles
Yes
9113/2016
2760
$273.20
L. Tarlecki
General
9/15/2016
PSECU
467 miles
Yes
9128/2016
2775
$198.90
L Tarlecki
Payroll
9129/2016
PSECU
340 miles
Yes
10/2112016
11122/2016
2769
2779
$255M
$348,66
L. Tarlecki
L. Tarlecki
General
General
10/22/2016
11/22/2016
PSECU
PSECU
436 miles
596 miles
Yes
Yes
1211412016
2781
$499.01
L. Tarlecki
General
12115/2016
PSECU
853 miles
Yes
12f23/2016
2786
$928,25
L. Tarlecki
General
12123/2016
PSECU
sp mi
Yes
Total
$4,082.59
1117/2017
2797
$462.74
L Tarlecki
General
1117/2017
PSECU
791 miles
Yes
112012017
2806
$379M
L. Tarlecki
General
1/30/2017
PSECU
648 miles
Yes
3/23/2017
2824
$308.00
L. Tarlecki
General
312312017
PSECU
570 miles
Yes
4/27/2017
2847
$39949
L. Tarlecki
General
4/27/2017
PSECU
733 miles
Yes
511912017
2854
$279.18
L. Tarlecki
General
5/1912017
PSECU
517 miles
Yes
618/2017
2856
$336,42
L. Tarlecki
General
6/8/2017
PSECU
623 miles
Yes
6/26/2017
715/2017
1115/2017
12113/2017
2869
2875
2935
2953
Total
$672.94
$79013
$618.58
$723.76
$4,970.32'
L. Tarlecki
L. Tarlecki
L. Tarlecki
L. Tarlecki
General
General
General
General
6/28/2017
715/2017
I I f7/2017
12/13/2017
PSECU
PSECU
PSECU
PSECU
1143 miles
73.5
1136 miles
1329 miles
Yes
Yes
Yes
Yes
Total
$18,711 37
124. Tarlecki, as Township Secretary/Treasurer and/or a Township Supervisor, utilized
the authority of her public employment/public office to misappropriate no less than
$18,711.37 through issuance of Township general funds identified as "mileaqe
reimbursement(s)' for her own pecuniary enefit during calendar yea 4
through 2017,
THE FOLLOWING FINDINGS DETAIL TARLECKI'S MISAPPROPRIATION OF SEWER
AUTHORITY FUNDS DURING THE 2014 CALENDAR YEAR.
125. From calendar years 2014 through 2017 Tarlecki, as the SewerAuthority Secretary,
was responsible for marking sewer lines for PA One Call.
a. Tarlecki marked sewer lines during her work hours as Township Secretary.
126. On May 30, 2014, Tarlecki issued herself Sewer Authority Fulton Bank check #267
in the amount of $5,540.00,
a. The memo portion of check #267 contained the phrase "marking lines."
Tarlecki, 19-004
P —59—e M
b, Check #267 was deposited into Tarlecki's PSECU account on June 2,2014,
1. Tarlecki endorsed check #267 as the payee.
C. Tarlecki deposited the check into a First National Bank ATM and [it] was
immediately credited to her PSECU account.
127. Sewer Authority Board Members James Tarlecki, George, Devine, and Croker
confirmed to Commission Investigators that Tarlecki was never authorized to receive
a $5,540.00 payment for marking sewer lines.
& Tarlecki was never approved by the Sewer Authority Board to receive
additional compensation for marking sewer lines.
b. Any compensation that Tarlecki received for markin sewer lines would have
been part of her hourly pay as Township SecretaryW"reasurer.
C, During the 2014 calendar ear Tarlecki's hourly rate of pay as Township
Secretary/Treasurer was $T0.75.
d. Tarlecki would have [needed to work] 515.34 hours at $10.75/hour marking
lines to earn $5,540.00.
128, Tarlecki altered the June 2014 Sewer Authority Ledger to reflect that check #267 in
the amount of $5,540.00 was paid to Thomas Insurance on June 20, 2014.
a. Thomas Insurance provided insurance to the Township and the Sewer
Authority.
b. Thomas Insurance payment records obtained for calendar years 2014 and
2015 confirmed that Thomas Insurance never received a payment from the
Sewer Authority in the amount of $5,540.00,
129. A review of the June 2014 Fulton Bank Sewer Authority account bank statement
confirmed that check #267 was paid to Tarlecki in the amount of $5,540.00 on June
2,2014.
130. On June 13, 2013, Tarlecki was loaned approximately $5,000.00 from her uncle,
Terry Lindner ("Lindner").
a. Tarlecki requested the loan from Lindner to pay the Township reconciliation
for funds she misappropriated during the 2012 calendar year.
131. On June 14, 2013, Tarlecki submitted check #111 from her personal PSECU
account to the Township in the amount of $3,600.00 one (1) day after receiving the
$5,000.00 loan from Lindner.
a, The Source of the $3,600.00 Tarlecki paid to the Township for the 2012
misappropriation was the loan from Lindner.
132. Tarlecki repaid Lindner's $5,000.00 loan through two (2) payments during the 2014
calendar year.
a. PSECU check #125 in the amount of $100.00 was paid to Lindner on April 3,
2014,
b. PSECU check #126 in the amount of $4,900.00 was paid to Lindner on June
3,,2014.
Tarlecki, 19-004
Page 3
133. Tarlecki used the misappropriated funds she issued to herself from Sewer Authority
check #267 to pay back Lindner on June 3, 2014, for the loan made in 2013.
a. Tarlecki used the misappropriated Sewer Authority funds to pay back
Lindner's $5,000.00 loan.
134. Tarlecki, as Secretary for the Sewer Authority, utilized the authority of her public
employment/publico ice to misappropriate nAclless than $5,540.00 through issuance
of Sewer Authority general funds identified as "line marking" for her own pecuniary
benefit during calendar year 2014.
THE FOLLOWING FINDINGS DETAIL THE DISPOSITION OF TOWNSHIP FUNDS
MISAPPROPRIATED BY TARLECKI.
135. Tarlecki's personal PSECU bank account statements confirmed that Tarlecki would
routinely travel during working hours to Turkey Hill locations in Mt. Carmel,
Kulpmont, Ashland, Erysburg, Lavelle, and Shamokin to make purchases.
136. Tarlecki utilized the public funds she misappropriated to herself to make various
purchases and cash withdrawals at various convenience stores.
a. Between calendar years 2014 and 2017, Tarlecki made a total of
$229,442.37 in purchases and cash withdrawals at various Turkey Hill and
Friendly Choice convenience stores.
1 Between calendar years 2014 and 2017 Tarlecki spent approximately
$148,651.08 at various Turkey Hill locations.
Z During calendar year 2017 Tarlecki spent approximately $4,178.00 at
various Friendly Choice convenience stores.
1 Between calendar years 2014 and 2017 Tarlecki withdrew an
additional $76,613.29 in cash from her PSECU account.
b. Tarlecki would regularly purchase large quantities of $5.00 Pennsylvania
Lottery scratch N, tickets at various Turkey Hill and Friendly Choice
locations.
C. The chart below illustrates Tarlecki's expenditures from her PSECU account
from calendar years 2014 through 2017.
7 e of Transaction 2014 2016 2016 2017 Total
Turkey,H111 Purchases $ 29,373.54 $ 36,311.57 $ 33,810.37 $ 49,155.60 $ 148,651.08
Friendly Choice Purchases $ $ $ - $ 4,178.00 $ 4,178.00
ATM Withdrawals
$ 22,210.03 $ 18,15615 $ 76,613,29..
$ 46,896.04 $ 55,03&58 $ 56,020,40 $ 71 490.35 229,442.37
137. Tarlecki used the misappropriated funds from the Township to purchase large
quantities of Pennsylvania Lottery tickets.
138. Tarlecki purchased such a large quantity of lottery tickets daily from convenience
stores that she was known locally as "Lotto Linda."
139. The chart below reflects Pennsylvania Lottery winnings Tarlecki received from
calendar years 2014 through 20f 7.
Tarlecki, 119-004
e
Date
Location
Amount Won
1/2/2014
Turkey Hill - Hazelton Tw
$1,000.00
1/612014
Turkey Hill - Kul mont
$1,000.00
8/8/2014
Turkey Hill - Mt. Carmel
$1,000.00
12/3/2014
Turkey_t1ill -- Mt. Carmel
$110.00
12/3/2014
1/30/2015
Turkey Hill - Mt. Carmel
Turkey Hill - Mt. Carmel
$400.00
$1,000.00
5/21/2015
6/12/2015
7/9/2015
11/5/2015
119/2016
Turkey Hill - Mt. Carmel
Turkey Hill - Shamokin
Turkey Hill - Mt. Carmel
Turkey Hill - Mt. Carmel
Ro ers Food - Schuylkill Haven
$1,000.00
$1,000.00
$1 000.00
$10,000.00
$1,000.00
3131/2016
Turkey Hill _ Kul mont
$1„000M
6/2/2017
Ro ers Food - Ashland
$1,000.00
Total Winnings
$20 510.00
140. Tarlecki's Pennsylvania Lottery winnings were from playing $5.00 crossword scratch
off tickets between calendar years 2014 and 2017.
141. Tarlecki received approximately $20,510.00 from playing the Pennsylvania Lottery
from calendar years 2014 through 2017.
142. Tarlecki won approximately $100,000.00 in March 2011 playing the Pennsylvania
Lottery.
THE FOLLOWING FINDINGS RELATE TO ALLEGATIONS REGARDING TARLECKI'S
FAILURE TO FILE STATEMENTS OF FINANCIAL INTERESTS FOR CALENDAR
YEARS 2014 THROUGH 2O17.
143. On January 28, 2019, a Statement of Financial Interests compliance review was
conducted at the Township Office by a State Ethics Commission Investigator.
a. The purpose of the compliance review was to review the Statement of
Financial Interests forms that were completed and on file for all Township
officialslemployees required to file.
144. The compliance review found that Tarlecki failed to file a Statement of Financial
Interests for calendar years 2014, 2015, 2016, and 2017.
a. Tarlecki was required to file a Statement of Financial Interests form as a
Township Secretary and Treasurer from calendar years 2014 through 2017
and as a Member of the Board of Supervisors for calendar years 2016 and
2017.
b. Tarlecki was required to file a Statement of Financial Interests form as the
Sewer Authority Secretary during calendar years 2014 through 2017 and as
a Member of the Sewer Authority Board during calendar years 2015 through
2017.
145. Tarlecki received the following salary as a Township Supervisor during calendar
years 2016 and 2017.
Tarlecki, 19-004
146. Between calendar years 2014 and 2017 Tarlecki misappropriated approximately
ip
$146,677.44 from the Township and the Sewer Authority.
a. Tarlecki used her positions as Township Secretary, Township Treasurer,
Township Supervisor, and Sewer Authority Secretary to issue herself checks
that she was never approved for.
147. Tarlecki, as Township Secreta7[misappropriate/obtain]
and/or a Township
Supervisor, utilized
the authority, of her public emp oyment/public office to no
less than $ 47,206.62 in Township funds for her own pecuniary benefit between
calendar years 2014 and 2017.
a. Payroll Account Misappropriation:
2014: $12,991 ZO
2015: $26,053.47
2016: $14,083.22
2017: $ 6,517,97
Frei MINIMS, M.
b. General Fund Account Misappropriation:
2015: $ 665.99
2016: $12,450.49
2017: $17,407.59
Total: $30,5124.07
C. Supply Reimbursement Misappropriation*
2016: 2,625.13
2017: 14,776.10
Total: $7,401.23
d. 2017 General Fund Misappropriation (Blank/Miscellaneous)
Total $17,279.61
e. 2017 Equipment Rental Misappropriation
Total: $7,575.00
f. Mileage Reimbursement Misappropriation:
2014:
$5,084.16
2015-
$4,574.30
2016':
$4 082.59
2017:
$4,970.32.
Total* $18,711.37
91 Sewer Authority General Misappropriation,
T,airlecki, 19-0�04
Page 3,
Total: $5,540.00
h. Township Supervisor Salary:
2016- $222.38
2017- $306.80
Total: $529.18
Total of [Misappropriated/obtained] Township Funds received by Tarlecki:
$147,206.62
Ill. DISCUSSION:
In her capacities as the Secretary and Treasurer ("Secretary/Treasurer") for
Con ngham Township ("Township"), Columbia County, from January 2006 throuph January
2018, and as a Township Supervisor during 2016 and 2017, Respondent Lind -a Tarlecki,
also referred to herein as "Respondent," during
Tarlecki, Respondent
"Tarlecki," was a
pUblicofficial/publicem loyee subject to the provisions of the Public Official and Employee
Lit'hics Act ("Ethics Act"�, 65Pa.C.S. §1101 et sue.
The allegations are that Tarlecki, in her capacity(ies) as a Township Supervisor
and/or the Township Secretary/Treasurer, violated Sections 1103(a), 11 04(a), 1104(d), and
1105(a) of the Ethics Act whenshe utilized the authority of her public office and/or
m eployment for a private pecuniary benefit, when she converted public monies of the
To
wnship for her personal use by issuing payments toherself which were neither approved
nor authorized by the Township Board of Supervisors; and when she failed to file
Statements of Financial Interests ("SFIs") for calendar years 2013 through 2017 in
association with her public office/employment.
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
Tarlecki 19-004
0 a �6_e TV
member of his immediate family is associated.
65 Pa.C.S. § 1102.
Section 1103(a) of the Ethics Act prohibits a public official, ublic employee from
using I?C i the authority of public office/employment or confidential information received by
holding such a public position for the private pecunia benefit of the public official/public
employee himself, any member of his immediate fam7iy, or a business with which he or a
member of his immediate family is associated.
Section 11 04(a) of the Ethics Act provides that each public official/public employee
must file an SH for the preceding calendar year, each year that he holds the position and
the year after he leaves it.
Section 11 04W) of the Ethics Act provides that no public official shall be allowed to
take the oath of o ice, or enter or continue upon his duties, nor shall he receive
compensation from public funds, unless he has filed an SFI as required by the Ethics Act.
Section 1105(a) of the Ethics Act provides that the SH shall be filed on the form
prescribed by this Commission; that all information requested on the form shall be provided
(o the best of the knowledge information and belief of the filer; and that the form shall be
signed under oath or equivalent affirmation.
We shall now summarize the facts pertaining to this case. Given Tarlecki's failure to
file an Answer to the Investigative Complaint, the facts as averred b the Investigative
Com laint are deemed admitted by Tarlecki. 65 Pa.C.S. � 1108(e�; 51 Pa. Code §
21.55(l). We parenthetically note that although the Fact Findings as deemed admitted by
Tarlec 1 provide that she used the authority of her public position as the Secretary for the
Conyngham Township Sewer Authority ("Sewer Authority') to misap ropriate$5,540.00in
SewerAuthority funds in 2014 (see, Fact Findings 125 through 134), tha particular conduct
by Tarlecki is not encom asse—d—within the allegations in the instant matter and may not
form the basis for the finding of a violation of Section 11 03(a) of the Ethics Act.
Background
The Township is governed by a three -Member Board of Supervisors (the "Board of
Supervisors"). Township Supervisors receive $44.10 per month or approximately $529.20
per year for their attendance at monthly meetings of the Board of Supervisors.
The Township maintains a Township Payroll Account ("Payroll Fund") and a
Township General Fund Account ("General Fund") at Fulton Bank, N.A. ("Fulton Bank"). All
Township checks are produced by the Township Secretary. Signature authority over
Township financial accounts rests with the Board of Supervisors. All Payroll Fund checks
and General Fund checks are signed with the live signatures of two Township Supervisors.
The Board of Supervisors has never used a signature stamp/facsimile stamp.
Tarlecki served as the Township Secretary/Treasurer from January 2006 through
January 2018. Tarlecki's duties included, in pertinent part, completing payroll for Township
employees, payingmonthly Township bills, and preparing ly Treasurer Reports and
presenting
resenting them almonthil meetings of the Board of Supervisors. arleckiwas allowed 25
hours per week as a part-time Township Secretary/Treasurer, and additional hours or
overtime were to be approved by the Board of Supervisors.
After Township Auditors Susan Darrah (Darrah") and Ed Sulick ("Sulick") completed
the Township audit for calendar year 2010, they determined that Tarlecki, as the Township
Secretary/Treasurer, had issued herself payments totaling $20,158.64 from the Payroll
Tarlecki, 19-0104
P—ag—e—M
Fund and the General Fund that were not approved by the Board of Supervisors.' In April
2011, Darrah and Sulick met with TownshiSupervisors Karl George ("George") and
James Tarlecki ("Mr. Tarlecki"), who Tarlecki'sisspouse, to present their findings. Geor e
and Mr. Tarlecki advised Darrah and Sulick that Tarlecki would provide repayments for t9e
Township funds that she had issued to herself without authorization. George and Mr.
Tarlecki instructed Darrah and Sulick not to inform anyone else of their findings with regard
to Tarlecki's misappropriation of Township funds.
Upon completion of the Township audits for calendar years 2011 and 2012, Darrah
and Sulick discovered that Tarlecki had again used her public position to issue herself
pa
yments
a ments. from Township funds without the approval of the Board of Supervisors. When
Darrah and Sulick met with George an informed him that Tarlecki had again
misappropriated Township payroll funds,
George informed them that Tarlecki would provide
repayment for the misappropriated funds. Despite the findings of the Township Auditors,
the Cird of Supervisors took no action against Tarlecki, and she was permitted to
continue to hold her position as the Township Secretary/Treasurer.
Re: The Removal of the Elected Township Auditors
In April 2014, Tarlecki informed Darrah that the elected Township Auditors would no
loner be completing the yearly Township audits and that a private accounting firm would
be Nred to complete the audits. Based upon Tarlecki's statement to Darrah, no Township
audit was completed for calendar year 2013.
On October 28, 2014, Tarlecki contacted Edwin Ebling ("Ebling") of Jones &
Company, CPA ("f
Jones & Company") to inquire about auditing services or �he Township.
Tarlecki was the only representative from the Township who communicated with Ebling.
On December 8, 2014, the Board of Supervisors voted to approve a Township resolution 10
dissolve the elected Township Auditors and hire Jones & Company to conduct the annual
Township audits. Although Mr. Tarlecki, as Chairman of the Board of Supervisors, signed a
Letter of Engagement for Jones & Company to perform the auditing services, the Letter of
Engagement was never mailed to Jones & Company. Tarlecki, as the Township
Secretary/Treasurer, was responsible for providing the Letter of Engagement to Jones
Company.
On January 18, 2015, Tarlecki telephoned Ebling to cancel a meeting that was
scheduled for the review of financial records and the assessment of the Township's
auditing needs. Tarlecki, who was responsible for making arrangements for Jones &
Company to complete the yearly Township audit, never returned telephone calls that Ebling
made to -her in attempts to reschedule the meeting or to ascertain whether the Township
was still in need of auditing services. Tarlecki deliberately failed to meet with Jones
Company in order to conceal her continued use of her public position to issue payments to
herself without approval of the Board of Supervisors.
Jones & Company never provided any auditing services to the Township. The Board
of Supervisors failed to ensure that audits of the Township's finances were being
completed each year and audits of the Township's finances were not completed for
calendar years 2013 tkrough 2017.
Re: Tarlecki's Service as a Township Supervisor and Subsequent Township Audits
for Callendar'Years ZU1 3 1 hrough 2017
In November 2015, Tarlecki was elected to serve a two-year term as a Township
Supervisor. Tarlecki served as a Member and Chairperson of the Board of Supervisors in
2016 and 2017. In 2016, Township resident John Mee ("McGee") attended monthly
meetings of the Board of Supervisors and publicly questioned the Board of Supervisors
11 We m not rule urin Tarlecki's activities prior to 2014 due to the statute of limitations of the Ethics Act,
See, 65 %.C.S. § V 08(m).
Tarlecki, 19-004
Fa—g-e-P
with regard to the lack of audit reports being made available to the public, Tarlecki, in her
capacity as a Township Supervisor, assured McGee that Jones Company was in the
1� e Township
process of completing t audits, After McGee requested and received Treasurer
Reports for 2016, he observed that
transfers of $7,000.00 from the General Fund to the
Payroll Fund each month were in excess of what was needed to fulfill payments to
Township employees.
In February 2017, McGee submitted a Right -to -Know request to the Township in an
effort to obtain financial and payroll records. During a March 2017 meeting of the Board of
Supervisors, Township Solicitor David Noon Noon") advised McGee that his Right -to -
Know request was lawful and that I Township should provide the requested records.
Tarlecki was not satisfied with Noon's response to McGee regarding his Right -to -Know
request and wanted to keep Noon from gaining knowledge of her activities to prevent the
Township audits, so she contacted Noon following the March 2017 meeting and informed
him that he was no longer to attend monthly meetings of the Board of Supervisors. As a
result of Tarlecki's actions, McGee was never provided with the Township financial records
that he had requested,
Tarlecki lost the November 2017 election and was no longer on the Board of
Supervisors after January 2018. The Board of Supervisors did not reappoint Tarlecki as
the Township Secretary/Treasurer during the January 2018 reorganizational meeting. Prior
to being removed from
er position as the Township Secretary/Treasurer, Tarlecki deleted
payment records from the Township Office computer and removed/destroyed Township
i
nancial records in order to concealher misappropriation of Township funds.
McGee was elected as a Townsh Supervisor in November 2017, and upon taking
office in January 2018, he requested all ?Cwnship bank statements and, financial records
from Fulton Bank for calendar years 2013 through 2018. Upon reviewing the Township
bank records, McGee determined that Tarlecki had issued numerous ndguplicate payroll
checkswithin the same pay eriods. McGee presented his findings to the Board of
Supervisors in early 2018, and'McGee and Township Supervisor Martin Wolf requested
that Township Auditors Darrah and Shelly McGinley ("McGinley") complete audits of the
Payroll Fund and the General Fund from calendar years 2013 through 2017.
Upon completinthe Township audits for calendar years 2013 through 2017, Darrah
and McGinley identifiednumerous payroll checks that Tarlecki had issued to herself which
were paid on the same date and within the same pay period. Darrah and McGinley also
found that during various years, Tarlecki: (1) issued herself payroll checks from the General
Fund at the same time that she was issuing herself payrolf checks from the Payroll Fund;
(2)issued herself reimbursement checks for supplies with no receipts or justification for the
payments; (3) issued herself Multiple checks with blank check memos or with
miscellaneous" typed on the check memos; (4) issued herself checks for equipment
reimbursement, rental of equipment, and use of her home computer where there were no
authorizations by the Board o�supervisors for such payments or records that such rentals
or use of equipment occurred; and (5) issued herself multiple mileage reimbursement
checks that were excessive and exceeded her miles traveled.
From 2014 through 2016, Tarlecki, as the Township Secretary/Treasurer, had
routinely traveled to Bloomsburg, Pennsylvania, to have George sign blank Payroll Fund
and General Fund checks, many of which Tarlecki used to issue unauthorized payments to
herself. Tarlecki, as a Towns TO h* Supervisor signed General Fund checks that she used to
issue unauthorized payments herself in M16 and 2017.
Re: Tarlecki's Misappropriation of Township Payroll Funds
Township employees are paid on a bi-weekly basis. Tarlecki, as the Township
Secretary/Treasurer, used QuickBooks software to produce payroll checks for eac
Township employee, including herself, for each payroll period. From 2014 through 2017,
Tarlecki, 19-004
�Pag�e 4
Tarlecki issued herself multiple checks with the same pay date, pay period, and dollar
amount under the guise that the payments were compensation.
In 2014, Tarlecki issued herself 47 payroll checks from the Payroll Fund. Tarlecki
received additional Township payroll funds totaling $12,991.50 as a result of issuing herself
21 additional payroll checks that had not been approved by the Board of Supervisors.
In 2015, Tarlecki issued herself 63 payroll checks from the Payroll Fund. Tarlecki
received additional Township payroll funds totaling $26,053.47 as a result of issuing herself
36 additional payroll checks that had not been approved by the Board of Supervisors.
In 2016, Tarlecki issued herself 45 payroll checks from the Payroll Fund, Tarlecki
received additional Township � ayroll funds totaling $14,083.22 as a result of issuing herself
19 additional payroll checks that had not been approved by the Board of Supervisors.
In 2017, Tarlecki issued herself 36 pa roll checks from the Payroll Fund. Tarlecki
received additional Township payroll funds tolling $6,517.97 as a result of issuing herself
10 additional payroll checks that had not been approved by the Board of Supervisors.
Per admitted Fact Findings of the Investigative Complaint, from 2014 through 2017,
Tarlecki utilized the authority of her public employment/public office as the Township
Secretary/Treasurer and/or a Township Supervisor to misappropriate no less than
$59,646.16 in Township payroll funds for her own pecuniary benefit, See, Fact Findings
70,74.
Re: Tarleckli's Misappropriation of Township General Funds
During 2015, 2016, and 2017, Tarlecki routinely issued herself payments from the
General Fund, which were not authorized by the Board of Supervisors and which she
issued in the guise of "paychecks" in order to conceal that she was issuingi unapproved
payments to herself. On July 24, 2015, Tarlecki issued herself a check e amount of
6 5.99 from the General Fund. During 2016, Tarlecki issued herself 15 checks, totaling
$12,450.49, from the General Fund. In 2017, Tarlecki issued herself 23 checks, totaling
$17,407.59, from the General Fund.
From 2015 through 2017, Tarlecki utilized the authority of her public
p
em 10 ment/public office as the Township Secretary/Treasurer and/or a Township
ownship
Supervisor
visor to misappropriate no less than $30,524.07 in Township general funds, under the
guise of "paychecks," for her own pecuniary benefit. See, Fact Findings 83, 84.
In 2016 and 2017, Tarlecki issued herself checks from the General Fund under the
uise of "suply reimbursement." In 2016, Tarlecki issued herself three checks, totaling
2,625,13, from the General Fund as "supply reimbursement," In 2017, Tarlecki issued
herself five checks, totaling $4,776 10 from the General Fund as "supply reimbursement,"
None of the checks issued to Tarlecki detailed specific supplies or items purchased to
warrant reimbursement from the General Fund. Tarlecki was not authorize or approved
by the Board of Supervisors to receive the aforesaid payments totaling $7,401.23 as
reimbursement for supplies. From 2016 through 2017, Tarlecki utilized the authority of her
public employment/public office as the Township Secretary/Treasurer and/or a Township
Supervisor to misappropriate no less than $7,401.23 in Township general funds, under the
guise of "supply reimbursement," for her own pecuniary benefit. See, Fact Findings 92, 93.
In 2017, Tarlecki issued herself thirteen General Fund checks where the memo
portion of each check was left blank and eight General Fund checks where "miscellaneous"
was typed in the memo portion of each check. The "blank memo" and "miscellaneous"
checks that Tarlecki issued to herself totaled $17,279.61 . Tarlecki was not authorized to
receive these additional payments from the General Fund.
Tarlecki, 19-004
Page 4
Also in 2017, Tarlecki issued herself ten General Fund checks, totaling $7,575.00,
under the guise that the �ayments were reimbursement for the rental of equipment and the
use of her personal bac, hoe and home computer. However, Tarlecki was not entitled to
any reimbursement for out-of-pocket expenses for the rental of equipment, she never
rented or utilized her privately -owned bacvhoe for any Township purpose, and she utilized
the Township Computer for official Township business. Tarlecki was never approved to
receive $7,575.00 in reimbursement payments from the General Fund for the purported
rental of equipment and use of her personal backhoe and home computer.
From 2014 through 2017, Tarlecki routinely claimed mileage that was clearly in
excess of actual miles traveled while on official business, The Township has a total area of
20.50 square miles. Tarlecki typically traveled to Fulton Bank in Shamokin, Pennsylvania,
several times a month to make deposits, and she often traveled to Bloomsburg Airport to
have George sign blank checks. The Fulton Bank branch in Shamokin is approximately 19
miles round trip from the Township Office, and Bloomsburg Airport is approximately 40
miles round trip from the Township Office. Tarlecki routinely claimed that she traveled over
400 miles a month for Township Tusiness.
Tarlecki issued herself mileage reimbursement checks from the General Fund that
totaled as follows: (1) $5,084.16 for 2014; (2) $4,574.30 for 2015; (3) $4,082.59 for 2016;
and (4) $4,970.32 for 2017. Tarlecki utilized the authority of her public employment/public
office as the Township Secreta [Treasurer and/or a Township Supervisor to
misappropriate no less than $18,711 �7 in Township funds for purported mileage
reimbursement from 2014 through 2017. See, FactFindings 110, 124.
Re: The Disposition of Township Funds Misappropriated by Tarlecki
Tarlecki utilized the Township funds that she misappropriated to make purchases
and cash withdrawals at convenience stores. Tarlecki regupz rl� purchased large quantities
of $5.00 Pennsylvania Lottery scratch off tickets at various Turkey Hill and Friendly Choice
convenience stores. Tarlecki purchased such a large quantity of lottey tickets daily from
convenience stores that she was known locally as "Lotto Linda." From 014 through 2017,
Tarlecki made purchases that totaled $148,651.08 at Turkey Hill locations, purchases that
totaled $4,178.00 at Friendly Choice locations, and ATM cash withdrawals that totaled
$76,613.29.
Re: Tarlecki's Failure to File SFIs
Tarlecki, as the Township Secretary/Treasurer, was required to file SFIs for calendar
years 2014 through 2017. Tarlecki was also required to file SFIs in her capacity as a
Township Supervisor from 2016 through 2017, On January 28, 2019, a Natei Ethics
Commission Investigator conducted an FI compliance review at the Township Office, The
compliance review determined that Tarlecki failed to file SFIs for calendar years 2014,
2015, 2016, and 2017. Tarlecki, as a Township Supervisor, received a salary totaling
$222.38 in 2016 and $306.80 in 2017. Tarlecki received Township Supervisor
compensation in the total amount of $529.18 at a time when she did not have the required
SFIs on file with the Township.
We must now determine, based upon the record, whether the actions of Tarlecki
violated the Ethics Act. As we apply the facts to the allegations, due process rejuires that
we not depart from the allegations. Penns v v. DepartFnent of State, 594 A,21 845 (Pa.
Commw. Ct. 1991). A violation of the r-tics Act must be based upon clear and convincing
proof. 65 Pa.C.S. § 11 08(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).
Based upon the Fact Findings as deemed admitted by Tarlecki, it is indisputable that
Tarlecki violated Section I I 03(a) of the Ethics Act.
Tarlecki, 19-0104
Page 4
Tarlecki used the authority of her public office and/or public employment as the
n h iSe e a 'Treasu rer and/or
a Township
i Supervisor when: (1) in 2014, she failed
Letter f Engagement ementto '
w s cr t ' r 0 ' d deliberately
a signed the Township
nsh ip an
8
c of t_ t l si awn e a en s To ones & Company for the performance of
o
auditing t n services
e f failed to meet with Jones & Company in
provide u I c or 0
order 0 once her issuance
m to herself without approval of the Board of
7 ,she
I P �01 r r u
S upe i or - (2 from
20 4 through t not
. issued herself additional pa roll checks,
totaling
ota I i Supervisors;
s 0 s' s a 0 � 59 1 a had n b ng n _ less
s fh n _ _1646� 1 61 t been arproved by the Board of Wervisors;
(3) from 2015 thrOLIV 2017, she issued herself s from the General Fund, totaling no
less than $30,524. 7, that were issued under the guise the payments were "paychecks"
and that had not been approved by the Board of Supervisors; (4) in 2016 and 2017, she
issued herself checks from the General Fund, totaling $7,401,23, that were issued under
the guise the payments were "supply reimbursement and that had not been approved by
the Board of Supervisors; (5) in 2017, she issued herself "blank memo" and
"miscellaneous" General Fund checks that totaled $17,279.61 in additional payments she
was not authorized to receive; (6) in 2017, she issued herself General Fund checks,
totaling $7,575.00, under the guise that the payments were reimbursement for the
Durpo ed rental of equipment and use of her personal backhoe and home computer, (7)
from 2014 through 20W she issued herself mileage reimbursement checks, totaling no less
than $18,711.3 for claimed mileage in excess of actual miles traveled; General
) from 2014
through 2016, she had Supervisor George sign blank Payroll Fund and Fund
checks, many of which she used to issue unauthorized payments to herself; and (9) in 2016
and 2017, she signed, as a Township Supervisor, General Fund checks that she used to
issue unauthorized payments to herself.
Based upon the Fact Findings deemed admitted by Tarlecki, Tarlecki realized a
private pecuniary benefit of no less than $141,137.44 when she utilized the authority of her
pu
blic office and/or public employment to misappropriate the aforesaid Township funds for
her personal use.
With each element of a violation of Section 11ONa) established, we hold that
Tarlecki violated Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), when she utilized
the authority of her public office and/or employment for a private pecuniary benefit, when
she converted public monies of the Township for her personal use by issuing payments to
herself which were neither approved nor authorized by the Township Board of Supervisors.
As for the allec a it* , ions regarding Tarlecki's SFIs, we hold that Tarlecki violated
Section 1104(a)/1105(a) of the RhicsAct, 65 Pa.C.S. 1104(a)/1105(a), when she failed
to file SFIs for calendar years 2013 through 2017 in association with her public
office/employment.
In contravention of Section 1104(d) of the Ethics Act, 65 Pa.C.S. § 1104(d), Tarlecki
received Township Supervisor compensation in the total amount of $529.18 at a time when
she did not have the required SFIs on file with the Township.
Section 1107(13) of the Ethics Act, 65 Pa.C.S. § 1107(13},
,, empowers this
ffi Commission to order restitution in instances where a public ocial,�Ipu c employee has
obtained a financial gain in violation of the Ethics Act.
Tarlecki is ordered to make payment of restitution in the amount of $141,137.44
payable to Conyngham Township and forwarded to this Commission by no later than the
thirtieth (30th) day after the mailing date of this adjudication and Order.
Tarlecki shall be required to disgor e the Townshipl Supervisor compensation that
she received when she did not have tC required SFIs
on file with the Township.
Accordingly, Tarlecki is directed to make an additional payment in the amount of $529.18
Fayable to Conyngham Township and forwarded to this Commission by no later than the
thirtieth (30th) day after the mailing date of this adjudication and Order.
Tarlecki, 19-004
Page 4
Tarlecki is directed to not accept an reimbursement, compensation or other
payment from the Township representing a fullorpartial reimbursement of the aforesaid
restitution or disgorgement of her Towns -hip Supervisor compensation.
To the extent she has not already done so, Tarlecki is directed to file complete and
accurate SFIs for calendar years 2013 throu h 2017 with the Township, through this
h
Commission, by no later than the thirtieth 30tday after the mailing date of this
adjudication and Order.
Non-compliance will result in the institution of an order enforcement action.
Additionally, this case will be referred to the District Attorney of Columbia County,
Pennsylvania, the Pennsylvania Attorney General, and the Internal Revenue Service for
review and appropriate action.
IV. CONCLUSIONS OF LAW:
1 As the Secretary and Treasurer for Conyngham Township ("Township"), Columbia
County, from January 2006 through January 2018, and as a Township Supervisor
during 2016 and 2017, Respondent Linda Tarlecki ("Tarlecki") was a public
official/ublic employee sub ecttoth rovisions of the Public Official and Employee
Ethics Act ("Ethics Act"), V Pa.C.S. 71 101 et sue.
2. Tarlecki violated Section 11 03(a) of the Ethics Act, 65 Pa.C.S. § 11 03(a), when she
utilized the authority of her public office and/or employment for a private pecuniary
benefit, when she converted public monies of the Township for her personal use by
issuing payments to herself which were neither approved nor authorized by the
,
Township Board of Supervisors.
1 Tarlecki violated Section 1104(a)/1105(a) of the Ethics Act, 65 Pa.C.S. §
1104(a)/1105(a), when she failed to file Statements of Financial Interests for
calendar years 2013 through 2017 in association with her public office/employment.
4. In contravention of Section 11 04(d) of the Ethics Act, 65 Pa.C.S. § 11040, Tarlecki
received TownshipSupervisor compensation in the total amount of $ 9.18 at a
time when she did have the required Statements of Financial interests on file
with the Township.
5. Restitution and disgorgementof the Township Supervisor compensation that
Tarlecki received w, en she did not have the required Statements of Financial
Interests on file with the Township are warranted.
In Re: Linda Tarlecki, File Docket: 19-004
Respondent Date Decided, 10/31/19
Date Mailed: 11/4/19
ORDER NO. 1763
Linda Tarlecki ("'Tarlecki"), in her capacitI(ies) as the Secretary and Treasurer for
Conyngham jownship ("Townshi "), Columbia County and/or a Township Supervisor, violated Section '�of the Public Official and Employee Ethics Act
("Ethics Act"), 65 Pa.C.S. § 1103(a), when she utilized the authority of her public
office and/or employment for a private pecuniary benefit, when she converted public
monies of the Township for her personal use b issuing payments to herself which
were neither approved nor authorized by the by
Board of Supervisors.
2. Tarlecki violated Section 1104(a)/1105(a) of the Ethics Act, 65 Pa.C.S. §
1104(a)11105(a), when she failed to file Statements of Financial Interests for
calendar years 2013 through 2017 in association with her public office/employment.
1 In contravention of Section 11 04(d) of the Ethics Act, 65 Pa.C.S. § 1104 dq; Tarlecki
received Township Supervisor compensation in the total amount of $ 9.18 at a
time when she Znothaverequired Statements of Financial Interests on file
with the Township.
4. Pursuant to Section 1107 13� of the Ethics Act, 65 Pa-C.S. 1107�13), Tarlecki is
directed to snake paymen� M,13 44 payable to
Conyngharn Township and forwarded to the Pennsylvania State Ethics Commission
by no later than the thirtieth (30th) day after the mailing date of this Order.
5. Tarlecki is directed to make an additional payment in the amount of $529.18 parable
to Cogy gham Township and forwarded to the Pennsylvania State thics
Commission by no later than the thirtieth (30th) day after the mailing date of this
Order, with such payment representing the disgorgement of the Township
Supervisor compensation Tarlecki received at a time when she did not have the
required Statements of Financial Interests on file with the Township.
6. Tarlecki is directed to not accept any reimbursement, compensation or other
payment from the Township representing a full or partial reimbursement of the
aforesaid restitution or disgorgement of her Township Supervisor compensation.
7. To the extent she has not already done so, Tarlecki is directed to file complete and
accurate Statements of Financial Interests for calendar years 2013 through 2017
with the Township through the Pennsylvania State Ethics Commission, by no later
than the thirtieth (�30th) day after the mailing date of this Order.
8. Non-compliance with Paragraph 4, 5, 6, or 7 of this Order will result in the institution
of an order enforcement action.
This matter will be referred to the District Attorney of Columbia County,
Pennsylvania, the Pennsylvania Attorney General, and the Internal Revenue Service
for review and appropriate action.