Mr. Corwin is an associate in the operations division of Goldman Sachs, where he concentrates on regulatory filings; he works in Jersey City.
Examiners say they were discouraged from taking on particularly complex filings because such work took more time.
Halliburton now sometimes reports sales months before it has billed its clients for work, the filings show.
It also found that lawyers operating in seven other states — Connecticut, Georgia, New York, Illinois, Louisiana, Kentucky and Ohio — had made false filings in connection with work for Fannie Mae or the Mortgage Electronic Registration System, or MERS, a private mortgage registry Fannie helped establish in 1995.
All authors of this manuscript either were, or currently still are, employees of Elan Pharmaceuticals, Inc. at the time the studies reported in this manuscript were conducted, hold (or held) stock in Elan, and are inventors on patent filings resulting from the work described herein.
Spiegel said in the S.E.C. filings that it was working with lenders.
As described in government filings, a typical purchase worked this way: a customer called one of the organization's pagers, and Mr. Fernandez or another defendant returned the call, often using a cellular phone registered under a false name.
Out of what his office said was "an abundance of caution," he listed $6,397 in city income tax on his 2010 filings because he often worked from Manhattan as state attorney general and sometimes stayed in a Manhattan apartment rented by Ms. Lee.
But many firms, including experienced manufacturers such as General Electric, have their eye on the corporate market, too which helps explain, along with filings from car companies working on fuel-cell batteries, why patents for fuel cells far exceed those for other sources of green power (see chart).
With some officials also working elsewhere, filings warn bluntly about conflicts of interest.
