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Association
of Certified Fraud Examiners
LONG
ISLAND CHAPTER
NEWSLETTER
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Vol.
1, Issue 5
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September,
1999
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Board
of Directors:
David
E. Zeldin, CFE, CFC, DABFE, FACFE
President
Det.
Lt. Peter M. Calabrese, CFE
Vice
President, Investigations
Rainer
A. Melucci, CFE, CFC, DABFE, FACFE
Vice
President, Membership
Robert
L. Goldfarb, CFE, CPA
Vice
President, Educational Programs
Donna
N. Karp, CFE
Recording
Secretary
Margaret
C. McArdle, CFE, CPA
Treasurer
Jane
R. Buck, Esq., JD, CFE
Corresponding
Secretary
Stephen
E. Cleary, CFE
Sergeant-at-Arms
Morton
M. Cohen, CFE, CPA, DABFA
Member
At-Large
Dennis
Langel, CFE
Member
At-Large
Lawrence
H. Rice, CFE
Member
At-Large
Joan
S. Wellstead, CFE
Member
At-Large
Gregory
L. Somma, CFC
Member
At-Large
Director of Administration
Committee
Chairpersons:
(Alphabetically)
*Board
Member’s Committee Assignments Not Listed
Det. James Byrne, CFE
Chairperson, Ceremonial Committee
Edward
F. Cunningham, Esq., JD, CFE
Co-Chairperson,
Legal Committee
Frank
Kollmann, CFE, FCLS
Vice-Chariperson,Investigations
Committee
Stephen
A. Linker, CPA, DABFA
Vice-Chairperson,
By-Laws Committee
Stephen
J. Mannhaupt, CPA
Vice-Chairperson,
Finance & Audit Committee
Gregory
J. Naclerio, Esq., JD, CFE
Chairperson,
Meetings & Seminar Committee,
Chairperson, Membership Committee
Barry
L. Pulchin, CPA, CFE, CVA
Chairperson,
Public Relations Committee
Mark
S. Warshavsky, CPA, CVA, CFE, DABFA
Chairperson,
Newsletter Committee
Newsletter
Editor:
Mark
S. Warshavsky, CPA, CVA, CFE, DABFA
Editorial
Staff:
Jane
R. Buck, Esq., JD, CFE
Donna N. Karp, CFE
Joseph Croce, CFE
Camilia Eldidi, CFE
Chapter
Office:
87 Bethpage Road
Hicksville,
NY 11801
Telephone:
(516) 931-0010
Fax:
(516) 931-0008
E-mail:
info@licfe.org
Internet:
www.licfe.org
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PRESIDENT’S
MESSAGE
By: David E.
Zeldin, CFE, CFC, DABFE, FACFE
I know that
Jane Buck reported the election results in the following pages;
however, from my perspective, I would like to thank the
Membership for the vote of confidence that you have shown, by
unanimously electing the entire slate, for a full term.
While most
professional organizations took the summer off and are now
sending out “Welcome Back” newsletters, it is business as
usual for our very active Chapter.
Our July 13th meeting was well attended, even
with some vacation conflicts.
Our Special Guest Speaker was The Hon. Supreme Court
Judge Edward McCarty III. If
you were on vacation, you missed a fantastic presentation, plus
a super “Case of the Month,” by our own John F. Matula, CFE.
The Westbury Manor continues to serve our needs in an
exemplary fashion.
Our next
meeting, on Thursday, September 16th, will feature a
presentation on Bribery, by Joseph R. Kuceluk, CFE, of the New
York City Department of Investigation.
Mr. Kuceluk is a member of the New York City Chapter,
ACFE, and has spoken before that Chapter on the subject of
Bribery Investigations. The
“Case of the Month” will be presented by Barry L. Pulchin,
CPA, CFE, CVA.
INTERNET
NEWS: www.licfe.org and www.licfe.net
are still under construction. You are welcome to visit our site
at www.licfe.com, which is
on line, although it is not quite finished and still needs some
more work. Naturally,
once it is complete and all of the corrections have been made,
“com” and “net” will “point” to “org”.
Wednesday,
November 17th is the date for our full day seminar.
The committees have been working, for the past five
months, to guarantee a successful endeavor.
The seminar will be a joint effort of LICFE and the Long
Island Chapter of the National Conference of CPA Practitioners.
The event will be at the Westbury Manor and the attendees
will receive 8 CPE Credits.
Please reserve the date now and watch for more
information from the committees.
Last
year’s Meetings & Seminar Committee Chairperson, Gregory
J. Naclerio, Esq., JD, CFE, is our new Vice President of
Membership. Greg has already begun a new Membership Drive.
Please do your part and bring in at least one new
member. There will
be special recognition for the member who brings in the most new
members. Finally, I want to thank Jane R. Buck, Esq., JD, CFE,
and Donna N. Karp, CFE, for representing LICFE at the 10th
Annual Fraud Conference, in Las Vegas, last month.
Please
make sure to send your $35.00 checks and reservations, TODAY,
for the September 16th Meeting, to the Chapter
Office, at 87 Bethpage Road, Hicksville, NY 11801.
Very truly
yours,
David
E. Zeldin, CFE
President |
ELECTION
RESULTS IN
The ballots are in,
and the results have been counted! The following individuals have been
elected to the Board of Directors of our Long Island Chapter, ACFE,
for terms beginning August 1, 1999. Congratulations to all!
President:
David E. Zeldin, CFE, CFC, DABFE, FACFE
Vice President,
Investigations:
Dt. Lt. Peter M. Calabrese, CFE
Vice President,
Membership:
Gregory J. Naclerio, Esq., JD, CFE
Vice President,
Educational Programs: Robert
L. Goldfarb, CFE, CPA, DABFA
Recording Secretary
Donna N. Karp, CFE
Treasurer:
Margaret C. McArdle, CFE, CPA
Corresponding
Secretary:
Jane R. Buck, JD, CFE
Sergeant-at-Arms:
Stephen E. Cleary, CFE
Member-at-Large:
Morton M. Cohen, CFE, CPA, DABFA
Member-at-Large:
Dennis Langel, CFE
Member-at-Large:
Joan S. Wellstead, CFE
Member-at-Large:
Gregory L. Somma, CFC
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LI-CFE
ADVERTISING RATES
NEWSLETTERS
FULL
PAGE:
$500 PER ISSUE
HALF
PAGE:
$300 PER ISSUE
QUARTER
PAGE:
$150 PER ISSUE
BUSINESS
CARD:
$ 35 PER ISSUE
SPONSORSHIP
OR EITHER A MEETING OR SEMINAR PROVIDES THE FOLLOWING:
·
ABILITY TO PUT BROCHURES AT EACH PLATE
·
HAVE EITHER A TABLE OR TRADE SHOW BOOTH
·
ABILITY TO GIVE A TWO MINURE PROMOTION
ABOUT YOUR COMPANY
For more information or to place
an ad, contact Gregory
Somma at LICFE
87 Bethpage Road, Hicksville, NY 11801
Phone 516-931-0010
Fax
516-931-0008 E-Mail
info@licfe.org
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NEXT LI-CFE MEETING SET FOR THURSDAY, SEPTEMBER 16TH
The
next meeting of the LI-CFE will be held at the Westbury Manor on
Jericho Tpke., Westbury, Long Island (.3 miles east of Glen Cove
Road) on Thursday, September 16th. The meeting will
begin with a cash bar cocktail hour at 6:00 followed by dinner
at 7 PM. Our “case of the month” will be “There May Be A
Seocnd Story On Every Fraud Examination” presented by Barry L.
Pulchin, CPA, CFE, CVA. Our special guest speaker will be Joseph
R. Kuceluk, Special Investigator with the NYC Department of
Investigation (see article). As always, the evening’s
presentation will qualify for 2
CPE credits. The
cost of the meeting is only $35 per person, so feel free to
bring guests! Advance payment is not necessary—you can
certainly pay at the door! but to assist us in finalizing
details, we ask that those of you who plan on attending RSVP by
fax to the Chapter Office at 516-931-0008 or complete the form
below and mail it with your check payable to “Long Island
Chapter – CFE” to Gregory L. Somma, Director of
Administration, LI-CFE, 87 Bethpage Road, Hicksville, NY
11801. For additional information, please call
516-931-0010 or e-mail info@licfe.org
YES,
I plan to attend the LI-CFE dinner meeting on September 16,
1999. Enclosed is my check in the amount of $________ for _____
reservations @ $35.00 each.
Name:___________________________
Address:_________________________
________________________________
Phone:___________________________
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The
Long Island Chapter of the Association of Certified Fraud
Examiners is pleased to announce its guest speaker for the
September meeting will be Joseph Kuceluk.
Mr.
Kuceluk is a graduate of John Jay College of Criminal Justice. In 1978, he received a Bachelor of Science degree in
Criminal Justice Administration and Planning.
Mr.
Kuceluk has been conducting and supervising fraud investigations
for over 15 years. He started his career in the Inspector’s
General Office for the NYC Department of Housing, Preservation,
and Development in 1983 as a Confidential Investigator.
He worked his way up to Assistant Inspector General
before accepting a position in the NYC Inspector’s General
Office for the Department of Sanitation in 1998.
With
experience conducting all types of fraud investigations
involving such crimes as forgery, false filings and grand
larceny, he has chosen “bribery” as the topic of this
meeting’s discussion.
In
1991 and 1996, the NYC Department of Investigation presented Mr.
Kuceluk with awards for outstanding achievements in the field of
criminal investigations. In
1995, he attained the status of Certified Fraud Examiner.
A member of the NYC Chapter of the Associations of
Certified Fraud Examiners, he recently accepted the position of
Educational Liaison.
Mr.
Kuceluk’s topic for the evening will be:
Bribery Investigations Involving Public Servants. The speaker will outline How to Conduct a Bribery
Investigation. He will discuss the elements of bribery, as well
as the evidence needed for conviction.
Other topics covered will include:
(1) entrapment, (2) when to take a case to the prosecutor
and (3) how various New York State penal laws apply to an
investigation.
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“There
May Be A Second Story On Every Fraud Examination”
Case
of the Month to be presented by Barry L. Pulchin CPA, CFE, CVA
Barry
L. Pulchin, CPA, CFE, CVA, will present our ‘case of the month’ at
the September 16th LI-CFE dinner meeting. In this case, Mr.
Pulchin was Court appointed in a matrimonial action to value the
company and to ascertain the income derived therefrom. In performing
the valuation, Mr. Pulchin came across certified financial statements
with many supporting schedules. Unfortunately, they didn’t agree
with the books.
Mr.
Pulchin is the partner in charge of litigation support in the firm of
Pulchin, Goldstein & Company, LLP, a limited liability partnership
with offices located at One Dupont Street, Plainview. Mr. Pulchin
attended Bernard M. Baruch college and received a Bachelor of Business
Administration in Public Accounting. He also earned an Associate in
Applied Science from Queensborough Community College. He is admitted
as a Certified Public Accountant in the States of New York,
Connecticut, Florida, Massachusetts, and North Carolina. Mr. Pulchin
has lectured as part of the Continuing Education to other CPAs for the
Foundation for Accounting Education; the Nassau County Bar
Association; the Suffolk County Bar Association; and the Nassau
Academy of Law. In addition to being a CPA, Mr. Pulchin has a New York
State Life, Accident and Health, and Variable Annuities Insurance
Agent’s License, a Federal Securities License Series 6 and New York
State Series 63, is a Certified Fraud Examiner and a Certified
Valuation Analyst. Mr. Pulchin’s firm specializes in business
valuations and investigative and forensic accounting for diverse
issues including domestic relations, license valuations, professional
practice valuations, minority shareholder disputes, insurance loss,
and more. Mr. Pulchin has appeared as a featured speaker on radio and
has been quoted in the New York Times. His firm maintains a general
commercial accounting practice with diversified clientele.
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Last
meeting held July 13th had a terrific turnout and all that
attended enjoyed two professional
speakers. John F. Matula presented our case of the month. John is a
CFE , licensed private investigator and Chairperson of our chapters
Internet Committee. John enlightened us with an insurance claim fraud
case titled “The case of Video USA”. John’s classic
investigation of a Videotape warehouse businessman who removed
hundreds of thousands worth of his own inventory from his warehouse
prior to reporting a claim of theft, was well received . Some of the
key points brought out in this investigation that prevented any
settlement pay out included recorded interviews and signed statements
from the insured as well as having an accountant review records to
locate reporting errors and record manipulation. This case was broken
when John interviewed a neighboring business and located a witness who
had seen employees of the insured removing large quantities of
inventory prior to the staged theft.
Last
meetings guest speaker was the Honorable Edward W. McCarty, III a
Justice of the New York State Supreme Court of Mineola. Justice
McCarty’s presentation was titled “Civil Law Concerns- Where Does
Fraud Lie?”. This topic
drew many questions from our attendees and with Judge McCarty’s vast
experience in handling civil cases he was quick to respond, and
capture his audience’s attention. Judge McCarty pointed out the need
for certified fraud examiners and urged all that qualified to supply
their names and forte to the courts to fulfill the need for expert
witnesses. Our chapter’s thanks go out to these two
knowledgeable speakers for taking the time from their busy schedules
to continue the LI-CFE’s efforts to supply quality topics and
speakers.
YONKERS WOMAN ARRESTED FOR
FRAUDULENT DEATH CLAIM
July
7, 1999
New
York State Superintendent of Insurance Neil D. Levin today announced
that as a result of an investigation conducted by the Department’s
Frauds Bureau, Jakeline Ramos, 34, of 193 Buena Vista Avenue, Yonkers,
was arrested Wednesday, June 30th and charged with
insurance fraud in the second degree.
Ramos
allegedly submitted a false death benefit claim to an insurance
company in the amount of $500,000 claiming that her uncle, Juan
Rodriguez, 48, had died in the Dominican Republic.
Ramos was named on the policy as the beneficiary.
An investigation revealed that the uncle was alive and living
in New York. Ramos was released on bail and ordered to return to court on
July 26. If convicted of
these charges, she could face up to seven years in prison.
“We
will continue to aggressively investigate and prosecute anyone
involved in fraudulent activity,” said Levin.
“Insurance fraud costs honest New Yorkers hundreds of
millions of dollars each year in the form of higher insurance
premiums.”
So
far this year, investigations conducted by the Insurance
Department’s Frauds Bureau led to the arrest of over 200 people and
has saved insurers and policyholders over $4 million.
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