In re the Claim of Takser

*1479Appeal from a decision of the Unemployment Insurance Appeal Board, filed March 27, 2008, which ruled that claimant was eligible to receive unemployment insurance benefits.

While claimant was employed as an actuarial analyst, his employer received a letter dated August 30, 2006 that contained three checks—dated October 29, 2004, November 8, 2004 and November 28, 2004—each of which had been made payable to the employer. The checks in question had been sent to the employer from financial institutions representing interest payments owed to the employer and, apparently, had been misappropriated…