Over1 Million dollars of Piotrowski’s personal tax payer’s pocket book:

[TheLegendKiller]

I don't think it would have helped particularly in light of Mr. Bielecki's signed response to the State Comptroller's audit that basically admits it. But it was not my duty to raise arguments of fact or law for my opponent. Perhaps you should have been his lawyer.

My only point here is that you obviously read through these minutes as you prepared your case. He makes these statements in front of the entire town board. I understand that two of them are gone, but when they hear him say this and raise no objections, other than who has credit cards, aren't they all responsible?

[dtwarren]

My only point here is that you obviously read through these minutes as you prepared your case. He makes these statements in front of the entire town board. I understand that two of them are gone, but when they hear him say this and raise no objections, other than who has credit cards, aren't they all responsible?

As the Town Comptroller he is the one charged with the statutory duty that was found deficient by the State Comptroller. He is the one with primary responsibility of knowing his job duties and performing them.

[TheLegendKiller]

I am confident he knew his job duties and did his best to perform them. The portion I quoted above where Ms. Carpenter originally questioned these credit cards was based on information obtained from a FOIL request. Part of that FOIL request asked for specific receipts of those credit card purchases. They were never obtained because Mark Lazarra refused to turn them over. He kept them locked in his office and would not grant anyone access to them. This is when the State Comptroller was contacted and asked to look into it. What was the Town Comptroller, with no voting ability, suppose to do?

I don't think you have any idea what Mark Lazarra was like. Did you read the news paper articles when the credit card stuff hit the fan? He was incredibly nasty and when the board finally voted to terminate the credit cards, they were turned into the supervisor's office cut up into small pieces. There was never enough support on the part of the town council to terminate or reprimand him so he was just allowed to get away with everything. I am not the Wally puppet everyone on here makes me out to be, and I have never necessarily been against you holding him partly responsible, but it just bugs the hell out of me that you totally ignore everything Lazarra did and other members of the town board did to cover up for him. If you had ever dealt with the man, you would have a totally different perspective than you do.

[dtwarren]

The Town Comptroller has, and had, the power to subpoena these records, and he did not. The Town Comptroller had the authority to not pay on the credit card bills, but he did not he paid them without the supporting documentation.

[truth seeker]

The Town Comptroller has, and had, the power to subpoena these records, and he did not. The Town Comptroller had the authority to not pay on the credit card bills, but he did not he paid them without the supporting documentation.

He might have had the authority to not pay the bills, but when you are threatened with being fired, then you do what your bosses tell you to do.

[TheLegendKiller]

The Town Comptroller has, and had, the power to subpoena these records, and he did not. The Town Comptroller had the authority to not pay on the credit card bills, but he did not he paid them without the supporting documentation.

I told you this before several times, he attempted to do all that and was threatened with termination for it. And no WSMom, I am not revealing my source on that, so dismiss my assertion if you want, but it is the truth.

The other item to consider here is that Americorps was considered a private entity and therefore responsible for its own accounting. Mr. Bielcki's job wasn't to audit their claims, just pay their bills. Certain members of the town board, which I have documented, went to great lengths to make sure this stayed in place.

This is from the preliminary budget hearing in Oct of 2008, which according to the minutes, you were at.

Councilwoman Meegan stated that she has had many questions from the residents about the Youth Director position and AmeriCorps and she asked Mr. Greenan for clarification on some questions since he was the former Town Attorney. Councilwoman Meegan questioned if the town was contractually responsible to have Mr. Lazzara as Youth Director, but receive no benefit from the federal government to help pay his salary.

Mr. Greenan stated that was correct.

Councilwoman Meegan further questioned if it was Mr. Lazzara’s responsibility as AmeriCorps Director to continually fund and replenish all the monies he received by constantly fundraising.

Mr. Greenan stated that Mr. Lazzara’s responsibility was as an employee of the Town of West Seneca. The Town of West Seneca was the recipient of the grant and Mr. Lazzara was the department head that managed the program. It was actually the town’s responsibility as recipient of the $5 million and the town had a duty to raise another $1.7 million to match it. Mr. Lazzara, on behalf of the town, was responsible to make sure that money is raised because if it is not, then it would come out of the taxpayers’ pockets.

Councilwoman Meegan understood that the town had given $3.1 million so far.

Mr. Greenan responded that the $3.1 million figure was from an account in the Comptroller’s Office that tracked the money spent by AmeriCorps, but what was not counted against that account was certain trust accounts the town had. When Mr. Lazzara and the Youth Bureau on behalf of the town raises money, it goes into trust accounts, so there was hundreds of thousands of dollars sitting in trust accounts earning interest and that had to be applied against the deficit. There was also money that had to be collected from the state and federal government. With the money from the trust accounts and the money due from the state and federal government, Mr. Greenan believed it was enough to be a wash. There were a couple of big grants where the federal government owed the town money and hadn’t made payment, in particular, the work AmeriCorps did in Mississippi. When they pay that money to the town, the deficit should be zeroed out. Mr. Greenan stated that Comptroller Bielecki and his office were working with Mr. Lazzara and AmeriCorps not-for-profit to straighten this out and make sure the money comes in. They believe that everything will be zeroed out and it will become a non-issue.

Councilwoman Meegan questioned if they anticipated the money for the work in Mississippi coming in by the end of this year.

Comptroller Bielecki did not anticipate receiving the money by the end of the year and stated that one of the AmeriCorps staff members was going to Mississippi next month to work on that issue with them. He further clarified Mr. Greenan’s previous statement about the $3.1 million figure and stated that it already included offsets from the trust accounts. Comptroller Bielecki stated that after the next payment is made it should be down to $3 million, so it was starting to turn around.

Councilwoman Meegan commented that a large portion of Mr. Lazzara’s day was spent on AmeriCorps business and that was what the argument was.

Mr. Greenan stated that this was a policy question for the Town Board. His only point was that the town had a contractual responsibility for the in-kind service and to raise $1.7 million due to the grants. The town contracted with AmeriCorps not-for-profit to do the fundraising and Mr. Lazzara, along with the Comptroller’s Office, must make sure that they do it, the reporting is done, and the money is collected. This is included in Mr. Lazzara’s job description, or whoever is Youth Director, and Mr. Lazzara has the history and personality and has been successful at raising the money. Mr. Greenan agreed that Mr. Lazzara probably spent the majority of his day doing this, but if he didn’t the Town of West Seneca would have to pay the $1.7 million.

[TheLegendKiller]

What these minutes do not include is the mention of the AmeriCorps CFO position which at that time was Joshua Randle. His function within AmeriCorps was to audit expenses and report back to the federal and state government for reimbursment on grants. So if you want to blame anybody, I would go after him.

[TheLegendKiller]

West Seneca Town Board Meeting Minutes 03/02/2009:

Councilman Graber responded that the AmeriCorps program started in the early 1990’s and continued to grow and Mr. Lazzara was asked to go out and bring in as many grants as possible. One of the stipulations was that the town would advance the money and be paid back by the grant. Councilman Graber stated that this was how the grant system worked and every municipal government advanced funds for grants. The agreement put in place last June by the current Town Board established a clear separation between the town and AmeriCorps, so in the future there will be no advancing of money. If they apply for any grants in the future, they will have to have their own money.

[WNYresident]

Councilman Graber stated that this was how the grant system worked and every municipal government advanced funds for grants.

I find that stupid. Your counting your chickens before the eggs hatch. If the grants fall through you don't get paid back.

And just because something was done in the past doesn't mean it's the best way to do something.

[TheLegendKiller]

From January 14, 2008:

Mrs. Bove stated she has been concerned with the number of terminations and resignations of employees associated with the Youth Bureau, and rumors of lawsuits and human rights complaints to New York State. She had requested information on employees, whether Youth Bureau or Americorps, with salaries and bonuses. She subsequently received information limited to a list of names and whether 100% Youth Bureau or Americorps. No salaries were included and she was told to find this information herself. The 2008 Youth Bureau budget is a third of a million dollars, with three people in the department. Mrs. Bove felt there had been a boring of the Youth Bureau over the last few years, with Western New York Americorps and the Burchfield Nature & Art Center. She does not represent Western New York Americorps; she is the Councilwoman for West Seneca taxpayers with the West Seneca Youth Bureau. She agreed with Supervisor Piotrowski as to an analysis of Town departments, and she will continue to request pertinent information on salaries, benefits, expenses, and credit card usage. Monthly reports may also be required.

She stated that monthly reports may be required. She then oversaw and signed the grant administration agreement which required monthly reports. These monthly reports were never submitted by AmeriCorps, hence part of the problem . Why didn’t Christina Bove step in and correct this?

[TheLegendKiller]

I find that stupid. Your counting your chickens before the eggs hatch. If the grants fall through you don't get paid back.

And just because something was done in the past doesn't mean it's the best way to do something.

Absolutely, and this is part of what contributed to the $2million deficit. When the State Comptroller's report came out, State and Federal agencies began witholding the grant money for reimbursment.

[dtwarren]

I told you this before several times, he attempted to do all that and was threatened with termination for it. And no WSMom, I am not revealing my source on that, so dismiss my assertion if you want, but it is the truth.

The other item to consider here is that Americorps was considered a private entity and therefore responsible for its own accounting. Mr. Bielcki's job wasn't to audit their claims, just pay their bills. Certain members of the town board, which I have documented, went to great lengths to make sure this stayed in place.

This is from the preliminary budget hearing in Oct of 2008, which according to the minutes, you were at.

And as I have pointed out to you before none of that authorized him to pay claims without proper documentation, none of that authorized him to not perform any duty that the State Comptroller's report found that he failed to perform. Most importantly Bielecki did not raise that as a defense in this proceeding, let alone introduce evidence to support it.

[TheLegendKiller]

Then allow me to, October 20, 2008:

13. Youth Director re Zeroing out AmeriCorps Program negative balance

Motion by Councilwoman Bove, seconded by Councilman Graber, to authorize the Comptroller to reverse the charges on the attached list from the AmeriCorps program accounts.

On the question, Councilwoman Bove stated that she and Comptroller Robert Bielecki and the town’s independent auditor, Wayne Drescher, worked with a number of AmeriCorps not-for-profit people and tried to reconcile the correct accounting for the non-federal program expenses for the years 2004 thru 2007 because this had not been done. Some town employees’ salaries that were supposed to be coded 50 percent town and 50 percent AmeriCorps had been billed 100 percent AmeriCorps. Most of this was salaries, including salaries to the Burchfield Nature and Art Center. The town will be taking approximately $300,000 from the AmierCorps Trust Account to pay the AmeriCorps expenses. The town will then also pay the town’s share of expenses which is $283,796.15. Councilwoman Bove stated that the accountability was all around and in 2008 there will be monthly reports showing paperwork that is submitted for reimbursement of claims so that reconciling at the end of 2008 will be accomplished.

Councilwoman Meegan questioned AmeriCorp’s current balance outstanding at this time and when the balance would be totally zeroed out.

Mr. Bielecki responded that the current balance as of the last payment was $3.1 million and that was projected to go to zero by 2010.

Councilwoman Meegan referred to Youth Director Mark Lazzara’s statement that if there is any deficiency after final reconciliation, the staff of the AmeriCorps not-for-profit will work to raise sufficient funds to eliminate any negative balance in the AmeriCorps program account. She questioned if this was an absolute agreement.

Councilwoman Bove confirmed that this was an absolute agreement.

[truth seeker]

Then allow me to, October 20, 2008:

Mr. Warren, didn't you consider these minutes before filing your lawsuit?!

[TheLegendKiller]

Here's a few other things you didn't seem to mention:

State audit blasts AmeriCorps, West Seneca

Cites misuse of funds; lax oversight blamed for town's financial losses

http://www.buffalonews.com/city/comm...icle200560.ece

unusual financial relationship between West Seneca and AmeriCorps has cost town taxpayers more than $400,000 and the town could lose another $2.4 million, according to a scathing state audit town officials received this week.

Auditors from Comptroller Thomas P. DiNapoli's office examined the 17-year relationship between the Town of West Seneca and AmeriCorps, a national service organization, and concluded the town suffered financial losses because it did not have proper control over AmeriCorps activities.

The audit found:

* Misuse of credit cards, including $30,000 spent on gift cards and certificates, and $20,000 in cash advances without documentation the funds were used for town purposes.

* Mark Lazzara, executive director of AmeriCorps and director of the town Youth Bureau, "personally benefited" by using a credit card for a down payment on a car and to pay parking tickets.

* Town funds paid for a new floor in a Buffalo parochial school.

* Thousands of dollars were spent on meals, refreshments, entertainment and alcohol.

Lazzara maintains the audit is inaccurate, and that purchases in question were approved by the town's comptroller.

Western New York AmeriCorps also disputes the audit, with spokesman Patrick Metzger calling it an "ignorant, uninformed misrepresentation of WNY AmeriCorps," which he said was never a part of the town. The problems outlined in the audit refer to the Town of West Seneca, which ran its own AmeriCorps programs, he said. He said the agency did not want Lazzara to speak for it on this issue, but only to his time as a town employee.

If this organization was never part of the town, who was the town working with? I thought WNY AmeriCorps was contracting to raise money?

The state comptroller's office turned the audit over to Erie County District Attorney Frank A. Sedita III, but a criminal case does not seem imminent.

Sedita said he has responded to the comptroller's office, noting that because it suggests there might be criminal liability, it would be helpful if the state identified what crimes were committed, who committed them, and what proof is available.

"I will prosecute a case when I am provided with credible evidence admissible in a court of law ... that demonstrates a crime has been committed, and an individual has committed those crimes," Sedita said.

A case was never brought against Lazarra. How can you want Piotrowski removed from office for not performing his duties, i.e. overseeing AmeriCorps, when the Erie County DA doesn't see anything wrong with what Lazarra did?

The audit states that Western New York AmeriCorps and the town Youth Bureau "were essentially one and the same, functioning as a department of the town."

WNY AmeriCorps maintains that it is a separate organization that did not exist in its current form until August 2008, and it did not misuse town resources.

The town and AmeriCorps formally split in August 2008, but the organization is administering grants for the town until the end of this year.

The Youth Bureau, under Lazzara, applied for funds for a federal summer program in 1991, and was granted $80,000. The federal government converted that program to AmeriCorps in 1993, and Lazzara became the face of West Seneca AmeriCorps, gaining millions of dollars in grants. The program expanded beyond the town into Buffalo and Western New York, and later the Gulf Coast as it helped with cleanup efforts after Hurricane Katrina.

WNY AmeriCorps is paying the town monthly installments of $7,000 to pay back $804,400 it owes the town. Town Supervisor Wallace Piotrowski said that as long as WNY AmeriCorps stays in business, he believes the town will receive all of the money.

But current town officials see the report as a vindication for them, after they questioned the town's role in the operation of AmeriCorps.

"The report substantiates what my complaint was about how the town was running the Youth Bureau and the AmeriCorps program," Piotrowski said.

His complaint with the audit is that it does not distinguish between lax oversight by previous town boards and town comptroller and the current three-member board and comptroller, who came into office in 2008.

"No one's denying the AmeriCorps program isn't a fabulous program," West Seneca Councilwoman Sheila Meegan said. "But the Town of West Seneca taxpayers, we all were paying for it."

Meegan started examining vouchers submitted by AmeriCorps, and contacted the state comptroller's office when she found a disturbing lack of documentation for expenditures. The town has since instituted a credit card policy, and is working to improve oversight deemed lacking in the audit.

The town lost money because when it advanced funds for AmeriCorps programs, it was not always reimbursed, the audit said. Lazzara said the $1.6 million owed the town mentioned in the audit is coming into the town from various outside agencies.

He also complained that he had not talked to the comptroller's office in a year, and has had no chance to challenge the allegations in the report. He said he has proper documentation, but it will take some time to research the charges and locate the appropriate paperwork.

The audit, which examined financial controls and credit card activity within the town from Jan. 1, 2006, to Jan. 21, 2010, also blames former Town Comptroller Charles Koller for not performing "fundamental duties of his office."

Koller and former Town Supervisor Paul Clark could not be reached to comment. Clark was in office for AmeriCorps' rise in West Seneca, while Koller was the comptroller. The men are partners in a West Seneca accounting firm.

"It's amazing to me that it was allowed to happen," Meegan said. "It is disheartening that this went on for years and years and years."

So Piotrowski felt vindicated for going after AmeriCorps. Lazarra admits to having the documentation but the State never asked for? And it was actually Koller who was not perfoming duties of his office? Why was none of this mentioned?