Former Tyco chief executive Dennis Kozlowski spent company money on a $15,000 dog-shaped umbrella stand, a $2,200 gilt metal rubbish bin and $2,900 worth of coat hangers, the firm alleged yesterday.

The claims were made in a filing with the securities and exchange commission that detailed the results of an internal investigation alleging Mr Kozlowski looted the company of $100m. Tyco last week filed a lawsuit against its former boss seeking the return of hundreds of millions of dollars in compensation and damages.

The extravagant furnishings were part of an $11m bill to decorate Mr Kozlowski's $17m New York apartment, also paid for by the company.

"At least for the last five years, Mr Kozlowski has systematically abused his position and caused Tyco to expend funds for his personal benefit," the internal report said.

It also alleged that Mr Kozlowski forgave loans worth $56.4m to employees with the aim of securing their support. The report said 51 employees including Mr Kozlowski, former chief financial officer Mark Swartz, former general counsel Mark Belnick and "seven key managers" had loans forgiven.

Only the three men named were said to have been knowing participants in the alleged fraud. Many of the other employees have repaid the loans, which had been presented as "special bonuses", or have said they intend to give back the money. They had been asked to sign confidentially agreements as part of the loans write-off.

The loans were awarded under relocation packages when Tyco moved its base from New Hampshire to Boca Raton in Florida. Writing them off was said to be a reward for employees' work on a public offering of shares in a subsidiary, called Tycom. The total amount of the the written-off loans was $96m, of which $32.7m was lent to Mr Kozlowski.

According to a complaint filed by the SEC last week, other members of staff were directed "to falsify Tyco's books and records to bury this secret compensation".

At the end of last week, Mr Kozlowski and Mr Swartz were charged by New York authorities with running a "criminal enterprise" that defrauded the company of $600m through theft and share fraud.

Mr Belnick was also indicted for allegedly falsifying records to hide more than $14m in loans he had received from the company.

All three have pleaded not guilty.

New chief executive Edward Breen, who is struggling to restore the conglomerate's credibility in the eyes of investors, ordered the Tyco investigation.

The alleged excesses of Mr Kozlowski prompted the SEC to attack the board for a "massive failure" of corporate governance. Almost the entire board, including former Conservative party treasurer Lord Ashcroft, will stand down at the next annual meeting.

The company also claimed that Mr Kozlowski had benefited by making millions of dollars of donations to charities under his own name when the cash actually came from Tyco funds.

Spendthrift

Mr Kozlowski allegedly spent:

· $6,000 on a shower curtain

· $15,000 on a dog-shaped umbrella stand

· $17,100 on a travelling toilette box

· $2,200 on a gilt metal wastebasket

· $2,900 on coat hangers

· $5,960 on two sets of sheets

· $1,650 on a notebook

· $445 on a pincushion

· $1m on a birthday party for his wife in Sardinia

· $72,042 on jewellery

· $155,067 on clothing

· $96,943 on flowers

· $60,427 on club membership dues

· $52,334 on wine