Investigators said they left nothing unturned -- not even the countertops -- as they tried to figure out what happened to the $1,000 reported missing from the Penn Hills School District tax office.
"We took everything apart," school district business manager Bruce Dakan said.
While the investigation is not considered closed, Dakan and Penn Hills police Chief Howard Burton agreed it doesn't appear to be leading anywhere.
"At this point, we're not sure if it was a clerical error or a miscounting of funds," Burton said. "In my opinion, was there criminal activity or intent⢠I don't think so."
This appears to be the first instance of money coming up unaccounted for since the district started collecting its own taxes in 1991. Dakan said the police report was filed July 25 in order to seek a claim with the school district's bonding company, Fidele Insurance Brokers.
Penn Hills school board members initially were contacted by school officials, who referred to the incident in the tax office as a potential "impropriety." Dakan now calls it a "significant" clerical error.
"This is the first and only time we did not balance, and we appropriately filed a claim," Dakan said. "Our collection system is set up to immediately identify if we are off in our cash count."
District officials said they determined the money -- exactly $1,000 -- was missing at the end of the business day July 21 and spent several days doing their own internal investigation. They learned that seven people paid in cash that day.
Three people work in the district's tax office, which is run by Linda Gallo. She referred all questions to Dakan.
"This could have occurred when a clerk made an error by counting too much money from someone paying in cash, or possibly (typing) in a higher amount," Dakan said.
The district collects about $29 million in taxes each year. Officials said 90 percent of that is paid directly into a lock box system at PNC Bank and the other 10 percent is paid at the district tax office.
As for the contentions of some school board members that the district should not be collecting its own taxes, Dakan said that is not an issue he should address.
"But I think we have a good tax record," Dakan said. "While we never want to come up short, the fact is that our system did work. And that's why we have a bonding company in the first place."
