OFFICE OF THE ATTORNEY GENERAL CHARLESTON April 11,2012
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1 . STATE OF WEST VIRGINIA OFFICE OF THE ATTORNEY GENERAL CHARLESTON DARRELL V. McGRAW, JR. ATTORNEY GENERAL April 11,2012 Sandra Squire, Executive Secretary Public Service Commission Post Office Box 8 12 Charleston, West Virginia Re: Case No SWF-GI Dear Ms. Squire: WETZEL COUNTY SOLID WASTE AUTHORITY General investigation into certain financial practices of Lackawanna Transport Company and a related corporation, Solid Waste Services, Inc. I I I Enclosed please find the original and twelve copies of a return of service along with the original return receipts showing service by certified mail, return receipt requested, of subpoenas upon Thomas Sassaman, Robert Clark, Pasquale Mascaro, William F. Fox, Esq., Scott J. Norman, and Paul Stewart in the referenced case. Thank you for your attention to this matter. SILAS B. TAYLOR SENIOR DEPUTY ATTORNEY GENERAL 6 SBT/jd Enclosures cc: Logan Hassig, Esq. John Little, Esq.
2 STATE OF WEST VIRGINIA COUNTY OF KANAWHA, to wit: I, Jill Douds, certify that I served the within subpoenas upon Thomas Sassaman, Robert Clark, Pasquale Mascaro, William F. Fox, Esq., Scott J. Norman, and Paul Stewart, by serving the original by certified mail, return receipt requested, on the 2gth day of March, r... J Taken, subscribed and sworn before the undersigned this My commission expires YYbiCL owl8 - Notary Public, West Virginia County,
3 OF WEST VIRGINIA CHARLESTON STATE OF WEST VIRGINIA, THE PUBLIC SERVICE COMMISSION, to-wit: RE: Case No S WF-GI Wetzel County Solid Waste Authority TO: Paul Stewart th Street Dunbar, WV FROM: Silas B. Taylor Senior Deputy Attorney General Office of the Attorney General State Capitol Complex Building 1, Room E-26 Charleston, WV You are hereby commanded in the name of the State of West Virginia, to appear before The Public Service Commission of West Virginia, at a hearing to be held on May 24,2012, at 1 :30 p.m., in the Conference Room, City Hall, 191 Main Street, New Martinsville, West Virginia. Witness The Public Service Commission of West Virginia at the City of Charleston this 2Aday of March 2012, Sandra S q u u Executive Secretary Public Service Commission of West Virginia Charleston
4 .. d. a Complete items 1,2, and 3. Also complete item 4 if Restricted Delivery is desired. Print your name and address on the reverse so that we can return the card to you. E Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: APR Paul Stewart th Street Dunbar, WV '0. Registered Insured Mail Receipt for Merchandise 0 C.O.D. 4. Restricted Delivew (Extra Fee) El Yes 2. Article Number '7008 LL40 DO04 ' Qhmsfer from service label) PS Form 3811, February 2004 Domestic Return Receipt M-1540
5 PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON 0 COPY STATE OF WEST VIRGINIA, THE PUBLIC SERVICE COMMISSION, to-kt: RE: Case No SWF-GI Wetzel County Solid Waste Authority TO: Thomas Sassaman, Comptroller FROM: Silas B. Taylor Lackawanna Transport Company and Senior Deputy Attorney General Solid Waste Services, Inc Audubon Road Audubon, PA Office of the Attorney General State Capitol Complex Building 1, Room E-26 Charleston, WV You are hereby commanded in the name of the State of West Virginia, to appear before The Public Service Commission of West Virginia, at a hearing to be held on May 24,2012, at 1:30 p.m., in the Conference Room, City Hall, 19 1 Main Street, New Martinsville, West Virginia, and to provide the following information: &Each I.R.S. Form 1120s filed by or on behalf of Solid Waste Services, Inc. (SWS) and Lackawanna Transport Company (LTC) for each of the years ; (bj Year-end financial statements for SWS and LTC prepared by outside accountants for each of the years , including any explanatory notes or narratives; For each year in which outside accountants did not prepare financial statements as requested in item by provide detailed financial statements prepared in-house, including itemization of revenues and expenses at the same level of detail as would be required in a Rule 42 rate proceeding, identifying all transactions between or among companies owned in whole or in part by Pasquale Mascaro, and including any explanatory notes or narratives; (clj a document showing the most recent calculated balance of the accounting reserve for closure and post-closure costs for LTC's iandiill, together with fhe working pspers and backup documents pertaining to the calculation of that balance. Witness The Public Service Commission of West Virginia at the City of Charleston Sandra Sqw Executive Secretary Public Service Commission of West Virginia Charleston
6 h L' d, b s a c 6- l Thomas Sassaman, Comptroller Lackawanna Transport Company and Solid Waste Services, Inc Audubon Road Audubon, PA Article Number Fmsfer fmm servlce label) eipt for Merchandise 4. Restricted Delivery7 (Extra Fee) 0 Yes : PS Form 3811, February 2004 Domestic Return Receipt M-1540 I
7 PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARCESTON 0 COPY STATE OF WEST VIRGINIA, THE PUBLIC SERVICE COMMISSION, to-wit: RE: Case No SWF-GI Wetzel County Solid Waste Authority TO: Robert Clark, Director of Finance FROM: Silas B. Taylor Lackawanna Transport Company and Senior Deputy Attorney General Solid Waste Services, Inc Audubon Road Audubon, PA Office of the Attorney General State Capitol Complex Building 1, Room E-26 Charleston, WV You are hereby commanded in the name of the State of West Virginia, to appear before The Public Service Commission of West Virginia, at a hearing to be held on May 24,2012, at 1:30 p.m., in the Conference Room, City Hall, 191 Main Street, New Martinsville, West Virginia, and to provide the following information: (a)each I.R.S. Form 1120s filed by or on behalf of Solid Waste Services, Inc. (SWS) and Lackawanna Transport Company (LTC) for each of the years ; (bj Year-end financial statements for S WS and LTC prepared by outside accountants for each of the years , including any explanatory notes or narratives; (cj For each year in which outside accountants did not prepare financial statements as requested in item by provide detailed financial statements prepared in-house, including itemization of revenues and expenses at the same level of detail as would be required in a Rule 42 rate proceeding, identifying all transactions between or among companies owned in whole or in part by Pasquale Mascaro, and including any explanatory notes or narratives; a document showing the most recent calculated balance of the accounting reserve for closure ar,d post-closurz costs fa- LTC s lsnd2ll, together with the working papers and backup documents pertaining to the calculation of that balance. Witness The Public Service Commission of West Virginia at the City of Charleston this 27th day of March Sandra Squire Executive Secretary Public Service Commission of West Virginia Charlentnn
8 Complete items 1, 2, and 3. Also complete' item 4 if Restricted Delivery is desired. Print your name and address on the reverse so that we can return the card to you. Attach this card to the back of the mailpiece, or on the front if space permits. 1, AIficle Addressed to:, Director of Finance ransport Company ste Services: Inc Audubon Road Audubon, PA ~ Restricted Delivery? (Extra Fee) 0 Yes 2. Article Number lliansfer from service label) LltU LO50 S Form 3811, February 2004 Domestic Return Receipt M-1540
9 PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON STATE OF WEST VIRGINIA, THE PUBLIC SERVICE COMMISSION, to-wit: RE: Case No SWF-GI Wetzel County Solid Waste Authority TO: Pasquale Mascaro, President FROM: Silas B. Taylor Lackawanna Transport Company and Senior Deputy Attorney General Solid Waste Services, Inc Audubon Road Audubon, PA Office of the Attorney General State Capitol Complex Building 1, Room E-26 Charleston, WV You are hereby commanded in the name of the State of West Virginia, to appear before The Public Service Commission of West Virginia, at a hearing to be held on May 24,2012, at 1:30 p.m., in the Conference Room, City Hall, 191 Main Street, New Martinsville, West Virginia, and to provide the following information: (a) Business records sufficient to show the amount, or approximate amount, of solid waste, in tons, received by the Wetzel County Landfill during the years 1987, 1988, 1989 and (b) Business records sufficient to show the amount, or approximate amount, of solid waste, in tons, received by the Wetzel County Landfill from out-of-state customers during the years 1987, 1988, 1989 and Witness The Public Service Commission of West Virginia at the City of Charleston Sandra Squire Executive Secretary Public Service Commission of West Virginia Charleston
10 i rn Complete items 1,2, and 3. Also complete item 4 if Restricted Delivery Is desired. rn Print your name and address on the reverse so that we can return the card to you. Attach this card to the back of the mailpiece, or on the front If mace permits. 1. Article Addressed to: Pasquale Mascaro, President Lackawanna Transport Company and Solid Waste Services; Inc Audubon Road Audubon, PA &Registered APR "_ Return Receipt for Merchandise I 4. Restricted Delively? Wra Fee) 2. Article Number Fmnsfer from service label) 7008 ll b067 PS Form 3811, February Domesfic Return Receipt M-1540 Yes -. - \
11 PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON 0 COPY STATE OF WEST VIRGINIA, THE PUBLIC SERVICE COMMISSION, to-wit: RE: Case No SWF-GI Wetzel County Solid Waste Authority TO: William F. Fox, Jr., Esq. FROM: Silas B. Taylor Lackawanna Transport Company and Senior Deputy Attorney General Solid Waste Services, Inc Audubon Road Audubon, PA Office of the Attorney General Skte Capitol Complex Building 1, Room E-26 Charleston, WV You are hereby commanded in the name of the State of West Virginia, to appear before The Public Service Commission of West Virginia, at a hearing to be held on May 24,2012, at 1:30 p.m., in the Conference Room, City Hall, 191 Main Street, New Martinsville, West Virginia, and to provide the following information: (a) Business records sufficient to show the amount, or approximate amount, of solid waste, in tons, received by the Wetzel County Landfill during the years 1987, 1988, 1989 and (b) Business records sufficient to show the amount, or approximate amount, of solid waste, in tons, received by the Wetzel County Landfill from out-of-state customers during the years 1987,1988,1989 and Witness The Pu.blic Service Commission of West Virginia at the City of Charleston this 27kday of March Sandra S quirw Executive Secretary Public Service Commission of West Virginia Charleston
12 I. ~~~ 3 d :. I, $ ~F William F. Fox Jr., Esq. Lackawanna Transport Company.. and -..-.m.<;. Solid Waste Services, Inc &&bon Road Audubon? PA pt for Merchandise 2. Article Number (Transfer from service label) 7008 LL LO36 PS Form 381 1, February 2004 Domestic Return Receipt M-1540
13 PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON STATE OF WEST VIRGINIA, THE PUBLIC SERVICE COMMISSION, to-wit: RE: Case No SWF-GI Wetzel County Solid Waste Authority TO: Scott J. Norman FROM: Silas B. Taylor West Virginia Solid Waste Management Board Senior Deputy Attorney General Office of the Attorney General th Street, SE, State Capitol Cumpkx Charleston, WV Building 1, Room E-26 Charleston, WV You are hereby commanded in the name of the State of West Virginia, to appear before The Public Service Commission of West Virginia, at a hearing to be held on May 24,2012, at 1:30 p.m., in the Conference Room, City Hall, 19 1 Main Street, New Martinsville, West Virginia, and to provide the following information: All records of tonnage received by the Wetzel County Landfill from 1987 to present and any calculations or tables based thereon. Witness The Public Service Commission of West Virginia at the City of Charleston this 27th day of March n Szndra Squire e/ Executive Secretary Public Service Commission of West Virginia Charleston
14 R _- Scott J. Norman WY Solid Waste Management Board th Street, SE Charleston, WV Article Number (Transfer from service labe0 PS Form 381 1, February 2004 $ * I 7008 APR % 4. Restricted Delivery? (&xtra Fee) Yes LLciJ GC h0bl Domestic Return Receipt M-1540
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