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(1) The cash register was to be cleared for the day by
printing from the register a report of total sales for
the OPP;
(2) The cash and the checks were to be removed from the
cash register drawer;
(3) The cash was to be counted;
(4) An adding machine tape was to be printed reflecting
the total amount of the checks;
(5) The total amount of the cash and the checks was to
be calculated;
(6) The amount of the total sales was to be entered
into a written log book maintained by the OPP;
(7) The report of total sales, the cash, the checks,
and the adding machine tape were to be placed in a
deposit bag that was to be secured overnight in a safe
located in the OPP; and
(8) $200 in cash was to be left in the OPP cash
register drawer for the next day's business.
The next morning, an OPP pharmacist would retrieve the deposit
bag from the OPP safe and would arrange for its delivery to the
hospital's main cashier where the cash and the checks in the
deposit bag were to be accounted for by the hospital.
On days when he worked at the OPP, petitioner consistently
volunteered to perform the cash register closing procedures
described above. From 1986 through 1991, however, petitioner
embezzled cash from the OPP by modifying the above cash register
closing procedures as follows:
(1) Before closing the OPP for the day, petitioner would
take from the OPP cash register drawer either cash or a
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Last modified: May 25, 2011