ETHICS
What we should
and shouldn’t be
doing
Connecticut Tax Collectors’
Association
March 20-23, 2013
Mystic, Connecticut
Susan Jacobucci, Esq. CMFO
City of Newark, New Jersey
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Connecticut
 Adult
diapers –no tax
 Baby diapers - tax
“Public corruption poses a fundamental
threat to our national security and way of
life. It impacts everything from how well our
borders are secured and our neighborhoods
protected…to verdicts handed down in
courts…to the quality of our roads, schools,
and other government services. And it takes
a significant toll on our pocketbooks,
wasting billions in tax dollars every year.”
Federal Bureau of Investigation
What Are Ethics?
(and who cares anyway)
Knowing
the difference
between right and wrong
Right v. right
The boundaries by which we
live: www.yourmorals.org
Your moral compass
Ethics Evolve
Learned
Not Leave it to Beaver
Taught
Professional
How do we make ethical
decisions?
Split
second
Thought process
Academic versions
Real Life Dilemmas
Supermarket
Lady
on the bus
Cheating (taxes/spouse)
King Solomon
Swordfish
Statistics (lie)
Ethics
Resource Center
ERC - II
Rutgers Study
Connecticut Ethics
Lying




(Liespotting)
On any given day we are lied to 10 – 200
times.
We lie more to strangers than to co-workers.
Strangers lie 3 times within ten minutes of
meeting each other.
Men lie 8 times more about themselves than
about other people; women lie more to
protect others.
The more intelligent the species, the more
prevalent the lying. (Koko the gorilla).
LIESPOTTING
 Babies
will fake a cry – pause to see
reaction.
 1 year old learn concealment
 2 year olds bluff
 5 year olds lie outright
 9 year olds cover-up
 By the time you’re in college – lie to
parents in one out of five times.
Lying is a
cooperative
act.
“One thing about the Mack administration
— when I say that, it's me and Mack —
we're not greedy. We're corruptible. We
want anybody to make a buck. I'm there to
buffer the thing where, you know, take the
weight ... going to jail's my business. It ain't
his.”
Joseph “Jojo” Giorgianni
$900
New
Jersey - An auditor for the
state Division of Taxation has
been charged with demanding
a bribe from a convenience
store owner in return for not
initiating an audit.
$1,156
Buena
Vista, NJ (pop. 7,570) –
Deputy Tax Collector charged
with stealing $1,156 that a
property owner paid to settle
his tax debt.
$13,000
 SOUTH
ORANGE, N.J., Aug. 2 -- Ex-Tax
Collector Moses P. Smith of South Orange
was arrested this afternoon by Police
Sergeant Charles H. Burke, on a warrant
issued by Police Justice O'Reilly, charging
him with embezzling $13,000 of the funds
entrusted to his care as Township
Collector.
$50,000
A
Pennsylvania tax collector was arrested
on Friday for allegedly stealing more than
$50,000 owed to the borough of Fayette
City and Belle Vernon Area School District.
$17,364,63

Greig, NY (WIBX) - One person is facing charges
following an investigation into the misapplication
of state funds in the Town of Greig. According to
State Police in Lowville, 65 year-old Karin Fayle,
who serves as Town Clerk and Tax Collector, was
arrested for an incident stemming back to last
July. Fayle allegedly diverted a check for
$17,364.63 from the Black River Watershed Project
to cover a shortage in the town’s Property Tax
account. She was arrested earlier today and
charged with Official Misconduct, a
misdemeanor.
$777,000
 Secaucus,
NJ (pop.16,264)- Tax
collector admitted to taking “over
$75,000. “I considered a loan that
was to be paid back.” Law
enforcement officials estimate the
real number is over $777,000 over a
1½ year period.
$243,902
 Oxford,
CT (pop.12,683) – Tax
Collector pled guilty and faces up
to 5 years in prison. Theft occurred
over a two year period. Forged
deposit slips and checks were used
to cover the missing funds. “[Her]
spending habits greedily exceeded
her and her husband’s income.”
$1,231.44
Newtown,
PA (pop.2,248) Tax
Collector and three others
each were charged with theft
by unlawful taking and theft of
services. FedEx Allegations.
Here’s Your Sign

Carlisle Borough, PA tax collector George T. Hicks Jr.,
21, has been arrested for allegedly selling marijuana
twice to an undercover police officer, Cumberland
County District Attorney David Freed said today.
The DA said if Hicks is convicted of the drug sales he
could be removed from the position permanently
under the law. Freed said the evidence in the case
against Hicks is strong.
"We’re talking about dealing with public money. The
people who do it need to be beyond reproach,"
Freed said.
Jeffrey Neely - GAO
"In one e-mail," … "Mr. Neely invited personal
friends to the conference, writing, and I quote -- and
this is simply incredible -- quote: 'We'll get you guys
a room near us, and we'll pick up the room tab.
Could be a blast.' End of quote. He then went on and
wrote this -- 'I know I'm bad, but as [my wife] Deb
and I often say, why not enjoy it while we have it
and while we can. Ain't gonna last forever.'
$53,000,000
 Dixon,
Illinois (pop 15,733) – Lovely
Rita Cheater Maid – found guilty of
“misappropriating more than
$53,000,000 since 1990 in Dixon,
Illinois.(22 years – 2.5M year) April
2011 to April 2012 – stole
$3.2M.(annual budget 22.6M)-80
employees.
How Do We Define Our Ethics
Boundaries?
Laws,
Statutes
Ordinances
Policies
Personal Moral Compass
Statute Categories
 Conflicts
 Information
 Representation
 Independence
of Judgment
 Unwarranted Privileges
 Misuse/Abuse of Office
 Gifts
 Post Employment
Connecticut Statutes
18 CA 212
 To
whom do they apply
 What do they cover?
 Sec 1-84
Conflicts - CT
 Sec.
1-84: (a) No public official or state
employee shall, while serving as such, have any
financial interest in, or engage in, any business,
employment, transaction or professional activity,
which is in substantial conflict with the proper
discharge of his duties or employment in the
public interest and of his responsibilities as
prescribed in the laws of this state, as defined in
section 1-85.
Conflicts - NJ
 N.J.S.A.
40A:9-22.5(a): No local
government officer or employee or
member of his immediate family shall
have an interest in a business organization
or engage in any business, transaction, or
professional activity, which is in substantial
conflict with the proper discharge of his
duties in the public interest.
Independence of Judgment CT
 Sec.
1-84(b) No public official or state
employee shall accept other
employment which will either impair his
independence of judgment as to his
official duties or employment or require
him, or induce him, to disclose
confidential information acquired by him
in the course of and by reason of his
official duties.
Independence of Judgment NJ
 N.J.S.A. 40A: 9-22.5(e):
No local
government officer or employee shall act
in his official capacity in any matter where
he, a member of his immediate family, or
a business organization in which he has
an interest, has a direct or indirect
financial or personal involvement that
might reasonably be expected to impair
his objectivity or independence of
judgment.
Information - CT

Sec. 1-84 (No public official or state employee shall
willfully and knowingly disclose, for financial gain, to
any other person, confidential information acquired by
him in the course of and by reason of his official duties
or employment and no public official or state employee
shall use his public office or position or any
confidential information received through his holding
such public office or position to obtain financial gain
for himself, his spouse, child, child's spouse, parent,
brother or sister or a business with which he is
associated.
Information - NJ
N.J.S.A. 40A: 9-22.5(g) No local government officer or
employee shall use, or allow to be used, his public office
or employment, or any information, not generally
available to the members of the public, which he receives
or acquires in the course of and by reason of his office or
employment, for the purpose of securing financial gain for
himself, any member of his immediate family, or any
business organization with which he is associated

Windsor
A
Connecticut tax collector faces felony
charges that could land him in jail for as
long as six years for allegedly using his
work computer to look up tax returns on
about 15 taxpayers without a legitimate
business need, authorities say.
Gifts - Ct

Sec. 1-84 (f): No person shall offer or give to a
public official or state employee or candidate
for public office or his spouse, his parent,
brother, sister or child or spouse of such child
or a business with which he is associated,
anything of value, including, but not limited
to, a gift, loan, political contribution, reward
or promise of future employment based on
any understanding that the vote, official
action or judgment of the public official, state
employee or candidate for public office
would be or had been influenced thereby.
Gift – CT Part 2
 Sec.
1-84(g) No public official or state employee
or candidate for public office shall solicit or accept
anything of value, including but not limited to, a
gift, loan, political contribution, reward or promise
of future employment based on any understanding
that the vote, official action or judgment of the
public official or state employee or candidate for
public office would be or had been influenced
thereby
Gifts – CT simplified

Connecticut: May not accept gifts from
restricted donors. Gift defined as anything of
value that you directly and personally receive
unless you provide consideration of equal or
greater value. Exceptions: tokens (< $10;
annual aggregate single source <$50); food
and beverages (<$50 in a calendar year
provided restricted donor is in attendance);
training; 12 other exceptions.
Gifts - NJ

NJSA 40A:9-22.5(f): No local government officer or
employee, member of his immediate family, or business
organization in which he has an interest, shall solicit or
accept any gift, favor, loan, political contributions, service,
promise of future employment, or other thing of value
based upon an understanding that the gift, favor, loan,
contribution, service, promise or other thing of value was
given or offered for the purpose of influencing him, directly
or indirectly, in the discharge of his official duties. This
provision shall not apply to the solicitation or acceptance
of contributions to the campaign of an announced
candidate for elective public office, if the local government
officer has no knowledge or reason to believe that the
campaign contribution, if accepted, was given with the
intent to influence the local government officer in the
discharge of his official duties. Emphasis added.
Representation - CT

(d) No public official or state employee or employee of
such public official or state employee shall agree to
accept, or be a member or employee of a partnership,
association, professional corporation or sole
proprietorship which partnership, association,
professional corporation or sole proprietorship agrees to
accept any employment, fee or other thing of value, or
portion thereof, for appearing, agreeing to appear, or
taking any other action on behalf of another person
before the Department of Banking, the Claims
Commissioner, the Office of Health Care Access division
within the Department of Public Health, the Insurance
Department, the Department of Consumer Protection,
the Department of Motor Vehicles, the State Insurance
and Risk Management Board, the Department of

Energy and Environmental Protection, the Public Utilities
Regulatory Authority, the Connecticut Siting Council, the
Gaming Policy Board within the Department of Consumer
Protection or the Connecticut Real Estate Commission;
provided this shall not prohibit any such person from making
inquiry for information on behalf of another before any of said
commissions or commissioners if no fee or reward is given or
promised in consequence thereof. For the purpose of this
subsection, partnerships, associations, professional corporations
or sole proprietorships refer only to such partnerships,
associations, professional corporations or sole proprietorships
which have been formed to carry on the business or profession
directly relating to the employment, appearing, agreeing to
appear or taking of action provided for in this subsection.
Nothing in this subsection shall prohibit any employment,
appearing, agreeing to appear or taking action before any
municipal board, commission or council.

Nothing in this subsection shall be construed as applying
(1) to the actions of any teaching or research
professional employee of a public institution of higher
education if such actions are not in violation of any
other provision of this chapter, (2) to the actions of any
other professional employee of a public institution of
higher education if such actions are not compensated
and are not in violation of any other provision of this
chapter, (3) to any member of a board or commission
who receives no compensation other than per diem
payments or reimbursement for actual or necessary
expenses, or both, incurred in the performance of the
member's duties, or (4) to any member or director of a
quasi-public agency

Notwithstanding the provisions of this subsection to the
contrary, a legislator, an officer of the General Assembly or
part-time legislative employee may be or become a member
or employee of a firm, partnership, association or professional
corporation which represents clients for compensation before
agencies listed in this subsection, provided the legislator, officer
of the General Assembly or part-time legislative employee shall
take no part in any matter involving the agency listed in this
subsection and shall not receive compensation from any such
matter. Receipt of a previously established salary, not based
on the current or anticipated business of the firm, partnership,
association or professional corporation involving the agencies
listed in this subsection, shall be permitted.
Representation - NJ


N.J.S.A. 40A:9-22.5 (h) No local government officer
or employee or business organization in which he
has an interest shall represent any person or party
other than the local government in connection
with any cause, proceeding, application or other
matter pending before any agency in the local
government in which he serves.
This provision shall not be deemed to prohibit one
local government employee from representing
another local government employee where the
local government agency is the employer and the
representation is within the context of official labor
union or similar representational responsibilities.
“Other Ethics”



2011 West Palm Beach , FL - Undercover
Investigation Nets Nineteen Arrests In Operation
"Brakes On Fakes"
As of 9:00 a.m. this morning, authorities had
arrested and booked nineteen (19) individuals for
charges including False or Fraudulent Motor
Vehicle Insurance Card, Sale of Motor Vehicle with
Altered Odometer, Title Fraud, Petit Theft and
Fraudulent Use of Personal Identification
Information ($5,000.00 or more).
The Task Force was formed to combat a growing
number of fake auto insurance cards detected by
Tax Collector employees in the Delray Beach
Service Center. Tax Collector contacted State
Attorney to develop a coordinated response.
“Other” Ethics
Nepotism
Use
of Property
Private Lives
Internet
Social Media (Twitter, Pinterest,
UTube, Linked)
Here’s Your Sign
Creating the Ethical
Environment
Background
checks
Personnel Policies
Internal Controls
Office Policies
Internal Controls Assessment
Know
your risks – ex. cash loss?
Signatures of checks
Reconciliation
Know/List Existing Controls
Periodic review of technology
Internal Controls
 Segregation
of Duties
 Reconciliations
 Run reports
 Spot checks and “surprise” cash balances
 Hard and soft security
 Training
ACED
Arrogance
Entitlement
Complacency
Desparation
Everything I Needed To Know
About Ethics I Learned In
Kindergarten
 Don’t
take what isn’t yours
 Don’t play favorites
 Don’t tell secrets
 Don’t accept anything, other than
your salary, for doing you job
 Keep your promises
Fun Facts
 Whole
Bagel
 Sliced Bagel
 Which is subject to sales tax
I’m the taxman

Let me tell you how it will be
There's one for you, nineteen for me
'Cause I'm the taxman, yeah, I'm the taxman
Should five per cent appear too small
Be thankful I don't take it all
'Cause I'm the taxman, yeah I'm the taxman
If you drive a car, I'll tax the street,
If you try to sit, I'll tax your seat.
If you get too cold I'll tax the heat,
If you take a walk, I'll tax your feet.
Don't ask me what I want it for
If you don't want to pay some more
'Cause I'm the taxman, yeah, I'm the taxman
Now my advice for those who die
Declare the pennies on your eyes
'Cause I'm the taxman, yeah, I'm the taxman
And you're working for no one but me
Real Taxes
A
tax on fur, a tax on nudity; taxes on
bagels (if sliced, but not if intact); on salt,
pets, tattoos; on blueberries, on candy (if
not containing flour), on illegal drugs, on
sparklers, septic tanks and playing cards.
Californians don't pay tax on fresh fruit-unless, per chance, they buy their
banana from a vending machine
Durham NC
 Spayed
neutered 10.00
 Not – 75.00
Illinois
 All
candy extra tax unless contains flour
New Mexico
 0ver
100 = tax exempt
Virginia Maryland
 Tax
on flushing the toilet
North Carolina
 But
no need to wait for the police to cuff
you before you cough up the cash. In
North Carolina, for instance, when you
acquire an illegal drug (or even
"moonshine"), you can go to the
Department of Revenue and pay your
tax, in exchange for which you'll receive
stamps to affix to your illegal substance.
The stamps serve as evidence you paid
the tax on the illegal product.
Tennessee
 Tax
on illegal drugs (collected
anonymously)
 1.5M
Colorado
Non-essential
food
packaging (napkins)