IN THE COMMONWEALTH COURT OF PENNSYLVANIA 
 Animal Hospital of Gilbertville, 
 : 
 Petitioner 
 : : 
 v. 
 : 
 No. 2099 C.D. 2001 
 : 
 Submitted: December 21, 2001 
 Unemployment Compensation 
 : 
 Board of Review, 
 : 
 Respondent 
 : 
 BEFORE: HONORABLE JOSEPH T. DOYLE, President Judge 
 HONORABLE BERNARD L. McGINLEY, Judge 
 HONORABLE JOSEPH F. McCLOSKEY, Senior Judge 
 OPINION NOT REPORTED 
 MEMORANDUM OPINION 
 BY SENIOR JUDGE McCLOSKEY 
 FILED:  February 1, 2002 

 The Animal Hospital of Gilbertville (Employer) petitions for review 
 of an order of the Unemployment Compensation Board of Review (Board), 
 reversing the decision of a referee and granting benefits to Nicholas Tiberio 
 (Claimant).  The referee had previously concluded that Claimant was ineligible for 
 unemployment compensation benefits pursuant to Section 402(e) of the 
 Unemployment Compensation Law (UC Law). 

 We affirm. 

 Employer employed Claimant as a veterinary practice manager 
 starting on January 2, 2000.  On January 31, 2000, one of the doctors in the 
 veterinary practice resigned.  Dr. Jon Monschein, a veterinarian and owner of the 
 practice, instructed Claimant to place an advertisement and a listing with AVMA 
 Placement Service (AVMA) to find a replacement for the doctor who resigned. 
 Claimant contacted AVMA regarding the placement of an advertisement.  On or 
 about February 16, 2000, a check was written to AVMA. 

 On March 1, 2000, Dr. Monschein instructed Claimant to contact 
 AVMA regarding the status of the advertisement and listing.  Claimant later 
 informed Dr. Monschein that he had contacted AVMA and that AVMA had 
 received the necessary paperwork. 

 Dr. Monschein later contacted AVMA directly 
 regarding the status of the advertisement and listing.  However, AVMA informed 
 Dr. Monschein that it was not in possession of any paperwork regarding the same. 
 Dr. Monschein then asked Claimant to produce a copy of the cancelled check sent 
 to AVMA.  Claimant informed Dr. Monschein that there was no cancelled check. 
 Employer thereafter discharged Claimant for dishonesty. 

 Approximately one year after his termination, Claimant filed a claim 
 for benefits with his local job center.  The local job center granted Claimant 
 benefits.  Employer appealed and the case was assigned to an unemployment 
 compensation referee.  The referee conducted a hearing on June 20, 2001, and later 
 issued a decision reversing the determination of the local job center and denying 
 Claimant benefits. The referee concluded that Claimant was in a position of 
 responsibility and trust with Employer and that he demonstrated a disregard of 
 Employer's interests.  Hence, the referee concluded that Claimant was ineligible 
 for benefits under Section 402(e) of the UC Law. 

 Claimant then appealed to the Board and the Board reversed the 
 referee's decision, concluding that Claimant was not ineligible for benefits under 
 Section 402(e).  In rendering its decision, the Board concluded that the only 
 evidence offered by Employer was hearsay evidence and, hence, Employer failed 
 to meet its burden of establishing that Claimant was discharged for willful 
 misconduct.  The Board noted that Claimant followed Employer's instructions to 
 mail an advertisement and payment to AVMA and that once such actions were 
 taken, the circumstances were beyond Claimant's control.  The Board also noted 
 that it was not clear what happened to the check.  Nevertheless, the Board 
 indicated that Claimant's actions could not be deemed willful misconduct. 
 Employer now appeals to this Court. 

 On appeal,  Employer argues that the Board erred in reversing the 
 decision of the referee.  More specifically, Employer argues that the Board's 
 decision is not supported by substantial evidence and that the Board erred as a 
 matter of law in excluding certain evidence and failing to address relevant issues of 
 dishonesty.  We disagree. 

 We have recently addressed the authority conferred upon the Board in 
 Kelly v. Unemployment Compensation Board of Review, 776 A.2d 331 (Pa. 
 Cmwlth. 2001), wherein we stated as follows:                                         
	In unemployment compensation proceedings, the Board 
	is the ultimate factfinder and is empowered to resolve 
 	conflicts in the evidence and to determine the credibility 
 	of witnesses.  Findings made by the Board are conclusive 
 	and binding on appeal if the record, when examined as a 
 	whole, contains substantial evidence to support those 
 	findings. 
 Kelly, 776 A.2d at 336. 

 Nevertheless, whether or not an employee's actions amount to willful 
 misconduct is a question of law subject to review by this Court.  Nolan v. 
 Unemployment Compensation Board of Review, 425 A.2d 1203 (Pa. Cmwlth. 
 1981).  In our review, "[w]e must look at all of the circumstances, including the 
 employee's noncompliance with the employer's directives and the reasons for the 
 noncompliance."  Rossi v. Pennsylvania Unemployment Compensation Board of 
 Review, 544 Pa. 261, 266, 676 A.2d 194, 197 (1996). 

 Moreover, the burden is on an employer to prove that a discharged 
 employee was guilty of willful misconduct.  Gillins v. Unemployment 
 Compensation Board of Review, 534 Pa. 590, 633 A.2d 1150 (1993).  The term 
 willful misconduct is not defined in the UC Law.  However, this Court has defined 
 willful misconduct as an act of wanton or willful disregard of the employer's 
 interests, a deliberate violation of the employer's rules, a disregard of the standards 
 of behavior which the employer has a right to expect of an employee or negligence 
 indicating an intentional disregard of the employer's interests or the employee's 
 duties and obligations to the employer.  See  Arnold v. Unemployment 
 Compensation Board of Review, 703 A.2d 582 (Pa. Cmwlth. 1997). 

 In this case, the Board accepted the testimony of Claimant as credible 
 and rejected the testimony presented by Employer.  Such a determination is within 
 the purview of the Board.  Kelly.  At the hearing before the referee, Claimant 
 confirmed that Dr. Monschein approached him regarding the placement of an 
 advertisement for a new veterinary doctor.  Claimant indicated that he did what he 
 was instructed to do by Dr. Monschein, i.e., place an advertisement and listing with 
 AVMA. 

   Claimant did recall a conversation he had with Dr. Monschein in March 
 of 2000.  Claimant indicated that in the course of this conversation, Dr. Monschein 
 questioned him regarding the status of the advertisement and listing.  Claimant also 
 recalled informing Dr. Monschein that all the paperwork was in place.  However, 
 Claimant disputed ever telling Dr. Monschein that "the check had been cleared." 
 (R.R. at 13a). 

 At the referee's hearing, Dr. Monschein and Claimant engaged in the following 
 colloquy: 
	 EW1 Yes, I do.  You could've made inferences, Nick.  Are you saying 
	 that we didn't have the conversation on or around March 1 that I
	 asked you to check into this?  You do not have any recollection of
	 me asking you on or around March of 2000 to please look into the
	 status of this? 
	 C You asked me the status of all inquiries for looking for a doctor. 
	 EW1 Yes. 
	 C That is correct. 
	 EW1 So you remember having that conversation?
	 C Yes 
	 EW1 And do you remember your response later that day, that everything 
	 was in place, all the paperwork was in place, and that `the check had
	 been cleared,' is your exact words? 
	 C No, I do not.  Not the check was cleared. 
	 EW1 That was your way of saying to me that everything was in place.  I 
	 mean, being as... 
	 C Well, that's what you just admitted. 
	 EW1 Right.
	 C That it's my way of saying it.  It's not what I said. 
 (R.R. at 12a-13a). 

 In an attempt to establish that Claimant lied regarding the status of the 
 advertisement and listing with AVMA, Dr. Monschein testified that he later 
 checked with AVMA personally and that they informed him that they had not 
 received any paperwork for the same.  However, Employer failed to present any 
 evidence or testimony from someone at AVMA to corroborate the same.  Hence, 
 the Board refused to make any findings regarding Dr. Monschein's conversation 
 with AVMA.  Instead, the Board properly characterized such testimony as 
 uncorroborated hearsay. 

 Based upon the credible  testimony of Claimant and the lack of any 
 corroborating evidence from Employer supporting Dr. Monschein's hearsay 
 statements, the Board found that Claimant's action did not rise to the level of 
 willful misconduct.  This finding is supported by substantial evidence in the 
 record.  Thus, we cannot say that the Board erred in reversing the decision of the 
 referee. 

 Accordingly, the order of the Board is affirmed. 
 JOSEPH F. McCLOSKEY, Senior Judge