Lowell, MA Woman Accused of Embezzling

Do you have questions about embezzlement?  Give Prosperident a call at 888-398-2327 or send an email to requests@dentalembezzlement.com

LOWELL — A 41-year-old Lowell woman is facing 78 counts of theft and check forgery after she allegedly altered a bank-deposit stamp for a local dental management company and pulled out nearly $28,000.

In Lowell District Court this month, Omayra Rosario, of 58 Coburn St., pleaded innocent to 78 counts of forgery of a check, uttering of a false check and larceny.

She was released on personal recognizance. Her next court date is May 13 for a pretrial conference.

Defense attorney Christopher Spring declined to comment on behalf of his client. Rosario did not respond when a reporter knocked on the door of her Lowell home and left a business card.

Lowell police state in court documents that Lillian Desjardines, owner of Desjardines Management, formerly Community Dental Associates, reported the theft of insurance reimbursement checks last month. The theft was noticed when there was a discrepancy in her accounts.

Desjardines could not be reached for comment.

According to court documents, checks were allegedly altered and signed by Rosario, a six-year employee of the company who was hired as a receptionist in October 2003. Her responsibilities included balancing the daily receipts and assembling bank deposits.

Police allege that Rosario altered one of the company’s three bank stamps so that she could deposit checks that were sent to reimburse dentists into her own account.

While Rosario’s case is still pending, criminologist Larry Siegel, a professor of criminal justice and criminology at UMass Lowell, said in general the number of female embezzlers has remained “rock solid” for about 20 years. It is a group that isn’t impacted by the economy, he said.

“During the boom times, the female embezzler steals because they want to keep up with the Jones,” Siegel said. “During lean times, they say their husband is out of work and they hit a financial crunch.”

He said the motivation may change, but the numbers don’t.

It is a small group of people, about 5,000 per year across the U.S., he said.

Some embezzlers claim they are just “borrowing” the money with the intention of paying it back, he said.

“They aren’t stealing, they are just borrowing. This neutralizes their guilt and allows them the freedom to steal your money,” he said. “They aren’t really criminals, they just drift into crime and drift out of it.”

 

UK Practice Manager Accused of Embezzling When Dentist Was Ill

Do you have questions about embezzlement?  Give Prosperident a call at 888-398-2327 or send an email to requests@dentalembezzlement.com

Embezzling charge denied by manager

THE BOSS of a Fife dental practice discovered large-scale financial discrepancies when he returned to work after serious illness, a court has been told.

Former practice manager Lynn Macdonald is standing trial for embezzlement of funds from Kelty Dental Practice.

The court heard allegations that she started shaking and turned pale when quizzed about the finances of the business.

Macdonald, 40, of Keltyhill Road, Kelty, denies that between April 1 2009 and October 1 2010 while employed at Kelty Dental Practice, Main Street, and in a position of trust she embezzled £12,557.25.

Paul Eynon, 53, who operated the Kelty practice at the time, gave evidence at yesterday’s trial at Dunfermline Sheriff Court.

He said the accused had been an employee for 15 years, initially as the receptionist and latterly as practice manager.

“In the early days I found I could trust her,” Mr Eyon told depute fiscal Sam Johnston.

Macdonald took on extra responsibilities when, in December 2009, Mr Eynon had to go off sick and was being tested for “three different types of cancer”, he told the court.

“I had to take time off and that was when we started to notice changes in the pattern of money being cashed in and discrepancies in the payroll.”

Mr Eynon said the accused’s job included collating hours worked and sending that information to the practice’s accountants.

He explained that, during the period he was ill, he would go into the practice two or three times a month and would sign blank cheques.

These were then to be completed and used by Macdonald for paying wages and the running costs of the practice.

“Wasn’t that a risky practice, signing blank cheques?” asked Mr Johnston.

“She was somebody who up to that point I’d been trusting,” replied Mr Eynon.

Concerns were raised by his accountant so Macdonald was asked to a disciplinary hearing at the practice to explain the discrepancies.

Mr Eynon said the accused apologised and afterwards “wrote us a letter saying she was sorry for taking the money”.

He added: “She said she was going to pay it back when she got her life sorted.”

Macdonald also told him that £2,500 out of the £12,500 missing was money that was owed to her.

Mr Eynon said that in the letter, the accused wrote: “My head’s been scattered and I’ve been very scared for the last eight months.

“At that point I felt she was prepared to show remorse and make recompense,” said Mr Eynon but he added that since then he had received nothing from the accused.

He estimated that, as well the amount lost to his business, there was also up to £6,000 in fees he has had to pay to lawyers and accountants in relation to the matter.

Due to time constraints, the trial before Sheriff Charles Macnair was adjourned until March 3.

Content retrieved from: https://www.pressreader.com/uk/the-courier-advertiser-fife-edition/20150121/281625303697676

Dental Assistant Fakes Transcript From Dental School in Attempt to Write National Dental Board Exam

Ottawa’s Omar Anwar won bail on Friday after being arrested on charges that he impersonated a dentist and forged medical school records in a failed bid to take dental exams at McGill University in May.

This type of alleged identity fraud is so rare that the National Dental Examining Board of Canada (NDEB) said it has seen it only twice in the past two decades.

Police said Anwar, 29, worked as a dental assistant at two Ottawa clinics.

The criminal investigation began after the NDEB called Ottawa police saying someone had attempted to take dental exams on May 27-28 with falsified credentials. In order to write the exam, applicants must have a degree from an accredited dental school.

The investigation revealed that Anwar allegedly accessed the University of Minnesota credentials of a real dentist and then applied online to take the dental exams. (Anwar is also charged with uttering a forged document.)

A handcuffed Anwar appeared in court on Friday and won bail right away.

His defence lawyer, Paolo Giancaterino, said his client is looking forward to telling his side of the story.

Anwar was released on conditions that he live at his family home in Alta Vista and that he not work at dental clinics.

The reputed imposter is also charged with false pretense for landing those jobs, police said. He was also charged with uttering forged documents for a series of alleged fake resumés.

An Ottawa police detective said that, had the investigation revealed the accused actually worked as a dental hygienist or dentist, he would have been charged with assault.

While the accused fraudster never worked as a dentist, he portrayed himself as one in online profiles, including one that said he was a specialist.

There are numerous selfies — some with him posing with leased luxury cars, including a Lamborghini he named “Ava” — on his Instagram account, where he portrays himself as a dental surgeon, posting an image of a T-shirt that reads, “I am a Dental Surgeon, do you think a sane person would do this job?” He also suggests in one photo that he was doing surgery on May 5 with hashtags that include #dentist #surgery #hardwork.

His LinkedIn account said he worked as a dental-oral surgeon at Harmony Dentistry from June 2014 to present.

A receptionist at Harmony Dentistry on Cyrville Road was reluctant to speak about Anwar, but confirmed he had worked at the dental clinic for a short period “shadowing” other hygienists and dentists until he “passed his exams.”

Kim Phillips, communications manager with the NDEB, said 900 people write that exam each year, almost always without any red flags going up.

“It’s very unusual, it’s not something we come across very often,” Phillips said. “We do a detailed credential evaluation on all applicants, and I think we’ve seen this two times in the last 20 years.”

She said had Anwar taken the exam and passed with a certificate, he would have had to go through several more steps before he would have been able to practise in a specific province.

Anwar lists several institutions on his LinkedIn account (which, along with his other social media accounts, were shut down or made private Friday afternoon) where he obtained degrees, including the University of Calgary where he said he completed a master’s degree in internal medicine in 2011; and a health sciences degree from the University of Ottawa in 2010. The U of O could only confirm that a student by the same name completed an Honours Bachelor in Health Sciences (BHSc) in 2011.

His home address is listed in Alta Vista. On Friday afternoon, his mother answered the phone. When asked if he was a dentist, she said, “Yes.” Asked where he went to dental school, she said, “Spain.” After further questions, she said, “Do you mind if he calls you? I’m not doing well right now.”

source: http://www.torontosun.com/2017/06/09/ottawa-man-faces-fraud-id-theft-charges-after-allegedly-posing-as-dentist

Guest Post — Dr. Doug Carlsen

Our friend Doug Carlsen is a former practicing dentist.  He was able to retire at age 53, and now shares his wisdom on achieving financial freedom with the dental profession.  He is also one of the nicest men you will ever meet.

We are honored that Doug made this video for us.

You can reach Doug on his web site at http://www.golichcarlsen.com/ or by calling 760-535-1621.

Embezzlement News #59 — July 2017

 

Dental Embezzlement News from Prosperident
Issue #59 — July 2017
Embezzlement — What Every Brilliant Clinician Should Know
See Prosperident’s David Harris and Wendy Askins’ article in Oral Health Office. A great overview article about embezzlement! Check it out HERE.
Do you have embezzlement questions? We are happy to help. Click HERE to connect with us.
Promotions!
We are pleased to announce the following executive-level promotions at Prosperident:
Wendy Chediac to Chief Operating Officer.
Scott Clifford to Chief Fraud Examiner.
Jacob Hiltz to Chief Information Officer.
Congratulations, all!
Is attendance falling at your meetings?
With attention-grabbing presentation titles like “How to Outsmart an Embezzler” and “The Walletectomy”, we give people a reason to come to meetings.
Here are some places we will be speaking soon:
Jul 21 Patterson Dental, Oklahoma City OK
Aug 25 Kentucky Dental Association, French Lick IN
Sep 6 Durham Dental Society, Ajax ON
Sep 7 Niagara Peninsula Dental Association, Niagara Falls, ON
Sep 14 North Texas Premier Dental Forum, Fort Worth TX
Sep 16 Dentsply Sirona World, Las Vegas NV
Sep 22 Patterson Dental, Dallas TX
Oct 20-21 Thompson Okanagan Dental Society, Kelowna BC
Nov 3 Innovative Study Group, Scottsdale AZ
Nov 14 Fresno Madera Dental Society, Fresno CA
Nov 15 Vancouver Study Club, Vancouver BC
Dec 7-8 Patterson Dental, Nashville, TN
 
To book us for your meeting or study club, click HERE or call us at 888-398-2327.
In This Issue:
    • Our article in Oral Health Office
    • Guest Article — Jeremy Behar
    • Promotions

 

  • Upcoming Speaking Dates
  • A note from our CEO
Guest Article — Jeremy Behar
As an organization built around a narrow specialization (in our case embezzlement), we are thrilled to offer some fantastic wisdom from our equally specialized friend Jeremy Behar of Cirrus Consulting Group.

Once Upon a Time…a Dentist Signed a Lease

We’ve all heard this bedtime story. The one about the dentist who after years of dental school and associating, decided to start their own practice.
 
Eager to get their practice underway, they go through the necessary steps to select a location, secure financing, and happily sign off on a ten year dental office lease provided by their landlord. But, they miss the critical and most important stage that ensures the protection of a healthy and successful dental practice — reviewing the details of the dental office lease.
 
The fairytale starts to go south when the doctor realizes that the office lease they were so eager to sign initially is now impeding the growth and security of their business.
 
We are thrilled to be participating in a free webinar with Cirrus Consulting Group. Details and registration are HERE.
A Note From Our CEO
“I live in a small town…”
I’m not referring to the catchy John Mellencamp tune of the 1980s (although I did like the song). I’m referring to one of the factors that dentists use to convince themselves that they are “immune” from embezzlement.
We all want to believe that our staff are honest and that they would never steal from us, and most of the time this is true. However, there is also a significant portion of the population who, in the right circumstances, will commit a dishonest act. When you combine the size of this cohort with the large number of staff that a typical dentist will hire in his or her career, the result is that at least two in three dentists will eventually be embezzled.
Thanks, as always, for reading.
David Harris CPA, CMA, MBA, CFE, CFF
Chief Executive Officer
Did you miss a previous newsletter? We archive them here.
Prosperident — the world’s largest dental embezzlement investigation firm
Visit our website — www.dentalembezzlement.com

 

Is my practice “immune” from embezzlement?

“I live in a small town…”

I’m not referring to the catchy John Mellencamp tune of the 1980s (although I did like the song).  I’m referring to one of the factors that dentists use to convince themselves that they are “immune” from embezzlement.
We all want to believe that our staff are honest and that they would never steal from us, and most of the time this is true.  However, there is also a significant portion of the population who, in the right circumstances, will commit a dishonest act.  When you combine the size of this cohort with the large number of staff that a typical dentist will hire in his or her career, the result is that at least two in three dentists will eventually be embezzled.
The two biggest mistakes that I see dentists making is that they underestimate the ingenuity and determination of those who embezzle, and that dentists latch onto certain factors that they believe provide immunity.
It is tempting to think that embezzlement is an urban problem and is caused because dentists in cities often end up hiring people who they don’t know, whereas in many cases those hired by a small-town dentist are already well-known to the dentist.  What the dentists with this hypothesis do not know is that the majority of embezzlers have no criminal record or history of previous embezzlement.
I have also encountered many dental specialists who believe that embezzlement is primarily a problem for general dentists.  Others think that by paying their team members a premium above the going local rate will ensure the honesty of those people.
And then there are those who are convinced that checking the day-end report from their practice management software will prevent embezzlement.  (Boy are they mistaken — see a discussion HERE.)
Embezzlement happens for one simple reason — someone working for you decides that they have an entitlement to your money.  The factors that push them into this decision have a lot to do with them, and very little to do with you.  If the factors necessary to put someone in the place where they feel that stealing is appropriate, then they will embezzle.  This can happen in any practice.
Our Hall of Shame profiles about 500 embezzlers.  Statistical analysis of them shows that they fit virtually no profile.   Most are female, but this is probably a simple reflection of the gender imbalance among administrative staff in dental practices than the propensity of one gender to embezzle.  They range in age from their early 20s to their 70s.  They have widely varying levels of education.  They live in the biggest cities and the smallest towns.  Their methods of stealing vary widely.  Amounts stolen range from a few thousand dollars to over $1,000,000.
So to believe that certain factors make your practice immune is both understandable, and naive.  Take heart, though, because there are some concrete steps that you can take to improve your chances.  A good starting point is HERE, and Prosperident does offer some excellent options for improving your protection.

Do you want to protect your practice better?  Give Prosperident a call at 888-398-2327 or send an email to requests@dentalembezzlement.com

Guest Post — Jeremy Behar, Cirrus Consulting Group

Once Upon a Time…a Dentist Signed a Lease

We’ve all heard this bedtime story. The one about the dentist who after years of dental school and associating, decided to start their own practice.

Eager to get their practice underway, they go through the necessary steps to select a location, secure financing, and happily sign off on a ten year dental office lease provided by their landlord. But, they miss the critical and most important stage that ensures the protection of a healthy and successful dental practice — reviewing the details of the dental office lease.

The fairytale starts to go south when the doctor realizes that the office lease they were so eager to sign initially is now impeding the growth and security of their business. They find themselves buried in clauses and legally binding obligations that hinder their ability to practice alternative forms of dentistry, bring in associates, expand the practice, or eventually sell it.

Having incurred significant financial loss due to unreasonable rent escalations, a forced and unplanned office relocation (at the doctor’s expense), and a decline in business, our dentist is forced to try and sell the practice and return to associating.

The moral of the story? Because the dental office lease is the longest lasting contract you ever sign for your practice, starting a practice requires planning, long-term thinking, and a thorough understanding and review of the dental office lease.

The Storyboard: Outlining the Plot

Before starting a dental practice, it’s important to understand your current situation and what your career goals are as a business owner. A young dentist fresh out of school will have different needs and goals than an established, end-of-career dentist. Identifying your needs and career goals will clarify what your dental office lease should do for you.

  • Consider what type of dentistry you will practice down the line. Many leases contain limitations in their “use” provisions that disallow you to grow and expand your service offering (ex. a General dentist expanding their services to include a Dental Spa).
  • If you’re planning to start a practice in a dense urban area, a detailed exclusivity clause will be an asset as it will prevent your landlord from moving competing dentists into the building or center.
  • What does your career trajectory and timeline look like? If you’re close to, or are planning to retire or sell your practice in the next 5 years, the last thing you want is any legal obligation or financial penalty as you transition into retirement. Assignment provisions in your lease should be written in detail to support your future transition plans, protecting you from continued personal and financial risk.

Create a plan that will clearly define your budget, timeline and long-term business and professional goals. The office lease should support your objectives, not hinder your ability to achieve them.

The Plot Thickens…

The dental office lease is a legal agreement, often 30 to 60 pages or more, containing technical jargon and harmful clauses that can pose significant and expensive risks to a dentist. While it may seem like an onerous process, the review and negotiation of your lease can either set you up for success or drive your practice to the ground.

What to Look for in the Lease

  • Liability: Who is guaranteeing the lease, you or your incorporated business? If you are personally named as the tenant, your landlord can hold you financially liable for defaults of the lease, even after you transition and sell.
  • Practice Expansion: Every dentist wants their practice to grow, and sometimes that means expanding into a larger space. Ensure you have the “right of first refusal” to expand into the space adjacent to you should it ever become available.
  • Growing Your Business: You’ll want to ensure that the lease allows you to bring in associates and expand your service offering.
  • Practice Relocation: A surprise practice relocation is a very real occurrence that can be financially devastating to a business. Ideally, the “relocation clause” will be structured to prevent a move by your landlord. In the event that a relocation does occur, set up this clause to ensure your landlord is required to pay for all moving and build-out expenses, and that the new premises is comparable in size, location, etc., to your current space.
  • Selling the Practice: Does your lease permit you to sell the practice and retire? Many leases can prevent a dentist from selling their practice, or entitle the landlord to proceeds of the practice sale, as a form of “consideration”. Ensure you have the flexibility to transition and retire seamlessly and profitably out of dentistry with a properly set up “assignment clause”.

Happily Ever After

Before you commit to a new practice location, ensure that the details in the dental office lease are right for you. Landlords write the terms in the lease in their favor, giving them a villainous advantage over you, the tenant. By reviewing the terms of the lease in the early chapters, a dentist can write their own happy ending and set themselves up for long term practice success.


Since founding Cirrus Consulting Group in 1994, President and CEO Jeremy Behar has expanded the company from its sole focus on office lease negotiation services for healthcare professionals, to a broad line world-class healthcare consulting organization. He assembles and manages all aspects of the operational infrastructure in order to optimize the efficiency and effectiveness of the company. As a prominent leader, speaker and author, Jeremy has extensive experience in commercial real estate consulting, and has taught thousands of dentists how to best leverage their office leases to maximize the value of their practices. Jeremy can be reached at 1.800.459.3413 x 3226 or by emailing jdbehar@cirrusconsultinggroup.com.