Hospital administrator Jake Rosen9 was recently con- victed for fraud he committed against his employer, Cedar Hospital Systems. Over a period of six years, he allegedly made payments to a dummy company for maintenance charges while simultaneously running a scheme with maintenance contractors where he either paid them for work never performed or overpaid them for work. The skyscraper where Jake worked was only 10 years old. Maintenance charges rose from $5.2 mil- lion in 1994 to $16.4 million in 2000. It was worth noting that the judge on the case questioned whether Cedar Hospital Systems deserved less than full restitu- tion for failing to notice the problem. However, it was determined that federal law on restitution does not al- low such charges, so Jake Rosen will be making monthly payments towards the alleged $8 million he stole until he makes full restitution after leaving prison. He was able to quickly repay $3.2 million of the theft with assets recovered by the government, including two homes and a nice yacht. Not bad for a man who was supposed to be making $90,000 per year. 1. In what specific types of fraud was Jake Rosen engaged?