Buffalo / Pittsburgh / Coudersport / New York City / /
Company
Computer Task Group Inc. / Adelphia Communications Corporation / FrontierVision Partners L.P. / More Cable Companies / Arahova Communications Inc. / Arthur Young & Co. / Deloitte & Touche LLP / More Debt / /
Country
United States / /
Currency
USD / /
Event
M&A / Employment Change / Person Communication and Meetings / Person Travel / Restatement / /
Facility
Adelphia’s headquarters / American Institute of Certified Public Accountants / bar Dearlove / State University of New York / /
IndustryTerm
finance / son-in-law / telephone inquiries / completed audit / certain cable systems / cable systems / /
Organization
Commission on Form / State University of New York at Buffalo / Securities and Exchange Commission / Commission’s Office / Division of Enforcement / American Institute of Certified Public Accountants / /
Person
Vincent J. Love / Leary / Elliot A. Lesser / Benjamin M. Zuffranieri / Jr. / Michelle Merola / GREGORY M. DEARLOVE / Robert J. Fluskey / Timothy Rigas / Ivan Hofmann (Hofmann) / Jack Kaufman / Neither Timothy Rigas / William Caswell (Caswell) / Panayiota K. Bougiamas / James T. Kelly / Timothy Werth (Werth) / John Rigas / Lindsey / Alistaire Bambach / Stephen Biegel (Biegel) / Gregory M. Dearlove (Dearlove) / Joseph V. Sedita / Nancy A. Brown / Don Cottrill (Cottrill) / James R. Brown / / /
Position
certified public accountant / auditor / officer / treasurer / and a director / managing partner / supervisor / Chief Accountant / chairman / chief executive officer / and president / independent auditor / Senior Vice President of Administration / senior manager / audit manager / chief financial officer / counsel / director of accounting / senior executive positions / Administrative Law Judge / Chief Financial Officer and Senior Vice President of Finance / CPA / chairman / director / vice president of finance / executive vice president / chief financial officer / managing partner of Buffalo office / chairman of audit committee / /
INITIAL DECISION RELEASE NO. 315 ADMINISTRATIVE PROCEEDING FILE NO[removed]UNITED STATES OF AMERICA Before the