Virginia embezzler goes undetected for 10 years; steals $350k

rosalind deborah wright

A once-trusted employee who stole more than $350,000 from her employer was ordered yesterday to serve 18 months in prison.

Rosalind Deborah Wright, 50, stole the money from dentist Alexander Balian’s office over a 10-year period starting in 1998, court records state.

She pleaded guilty in June to six counts of embezzlement. Five other charges were dropped.

Yesterday, Judge David Beck sentenced Wright to a total of 60 years in prison with all but 18 months suspended. Wright had no previous criminal record.

According to court records, Balian hired Wright as his office manager in 1998. She soon began taking checks from insurance companies and signing them over to herself with Balian’s signature stamp. She then put the money in her private account.

Court records say Wright stole thousands of dollars every year and pocketed nearly $48,000 in 2002.

Terese Hill, who worked in the office with Wright for about five years, was the first to notice a discrepancy and later turned over evidence of Wright’s embezzling.

Wright quickly admitted to stealing when confronted by a Spotsylvania detective.

Also yesterday, a plan for Wright to repay $350,000 was finalized.

She paid $175,000 to Balian yesterday, according to the agreement. That money came from the sale of a riverfront summer home Wright and her husband owned.

She is also scheduled to pay another $25,000 in cash on Dec. 10.

The rest of the debt will be paid through the transfer of two timeshares to Balian and from monthly $500 payments Wright must make or risk losing her primary residence.


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Content retrieved from: http://www.fredericksburg.com/local/embezzler-sentenced-to-prison/article_0bd86ff2-26a9-594c-9d4b-8f43e8c52c6c.html

Florida dentist has $399k removed from retirement accounts

A semi-retired dentist who last month started receiving incessant telephone calls, all 30-second recordings from a sex hotline, told police this week that nearly $400,000 had been siphoned from his retirement account since the calls began.

Robert Thousand Jr., 61, a periodontist in World Golf Village, said he believes the telephone scheme and the thefts are connected.

“It’s a very sophisticated operation, actually,” Thousand said Tuesday.

On Monday, he filed a police report saying he checked his TD Ameritrade account and found that money — a total of $399,000 — started disappearing days after the phone calls started.

The withdrawals were of $18,000 on Nov. 23, $82,000 on Nov. 25, $99,000 on Nov. 30, and $100,000 on both Dec. 2 and 4.

Thousand, who recently sold his St. Augustine practice, said it seems the perpetrators infiltrated his phone lines to prevent the broker from contacting him about the transactions.

His son, Robert Thousand III, is a fellow dental specialist in the St. Augustine area who had also been on the receiving end of the harassing phone calls.

But it didn’t appear his bank accounts had been touched, the elder Thousand said.

Still, they both have put freezes on their financial accounts as a precaution.

“They just hit me,” he said. “Apparently they were targeting me, but Bobby and I have the same name (so) they were probably thinking his practice was my practice.”

Sgt. Chuck Mulligan, a spokesman for the St. Johns County Sheriff’s Office, said detectives were still investigating the phone calls Monday when they learned about the withdrawals.

Investigators couldn’t definitively say whether the two crimes were connected.

“There’s a possibility,” Mulligan said. “But at this juncture, we simply don’t know.”

Kristin Petrick, a spokeswoman for TD Ameritrade, said she could not comment on Thousand’s situation.

“Because of our privacy policy we don’t comment on individual client circumstances,” Petrick said.

Coincidentally, President Barack Obama on Tuesday named Howard Schmidt as his cyber-security coordinator.

In May, Obama said cyber-security was one of the “most serious economic and national-security challenges we face,” The Wall Street Journal reported.

Thousand had heard about the appointment, saying, “I even heard today that the president appointed (Schmidt) as the cyber crime czar now, which we needed for a long time.”

He just hopes it’s not too late for him.

He said his accountant told him that the money likely would not be recoverable and, to add insult to injury, he might have to pay income taxes and an early-withdrawal penalty on what he lost.

Not to mention, he isn’t sure where his money is going.

The money was taken out in New York City, but Thousand wondered aloud if it would end up funding terrorism.

“I don’t know where this 400,000 is going,” he said. “I could have bomb with my name on it: Thank you, Bob.”


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Con man poses as accountant, steals $375k from FL dental office

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Zed-M-Turner-Jr_mugshot.400x800

PALM HARBOR – If the charges are true, it’s not the first time Zed Turner posed as a legitimate accountant to steal hundreds of thousands of dollars from an unsuspecting client.

In 1997, he was charged with stealing more than $250,000 from an 88-year-old blind woman from Palm Harbor. He later pleaded guilty and, in exchange for his plea, received four years of probation and paid $107,000 in restitution.

Now Pinellas County sheriff’s detectives say that Turner has returned to his old ways. This time, they say, Turner, 52, of Oldsmar stole more than $375,000 from a dental office where he had been hired to handle the company’s payroll.

Deputies arrested Turner on Monday night on a grand theft charge. He was being held in the Pinellas County Jail on Tuesday in lieu of $375,000 bail. His attorney, Robert Eckard, declined to answer questions, saying he hadn’t seen the Sheriff’s Office investigation.

According to authorities, Turner was hired Jan. 1, 2003, to handle the payroll taxes for a dental business owned by Harry A. Insko at 4050 Tampa Road in Oldsmar. Turner presented himself as a certified public accountant, but he holds no such license in Florida.

Turner was supposed to prepare the employees’ checks, deducting income and Social Security taxes, detectives said. Turner then had Insko cut him a check in the amount of the taxes, saying that he would forward the money to the Internal Revenue Service and Social Security Administration.

Turner, though, kept the money for himself and successfully avoided detection for three years, authorities said. He used the money for his mortgage payments, airline tickets and a new GMC Yukon sport utility vehicle.

“We’re in shock,” said Jan Boromei, an office receptionist and sister-in-law of Insko. “Turner was someone we trusted. To meet him, you’d never know it in a million years. … When we all found out, we were nauseous. That’s how sick we were.”

Insko was out of town and unavailable for comment.

The truth about Turner emerged in June 2006 when the Insko family got a letter from the IRS, authorities said. They later learned from the IRS that no tax papers had been filed for 2003 through 2006.

The Inskos turned to the Sheriff’s Office, and Detective David Kavanagh in the economic crimes unit took up the investigation. Kavanagh said Tuesday he feared there might other victims who have not come forward or even realized they have been taken.

Content retrieved from: http://www.sptimes.com/2007/03/21/Northpinellas/Man_again_accused_of_.shtml

 

Name: TURNER, ZED M JR
Race: WHITE
Gender: MALE
Birth date: 4/11/1954
Hair Color: GRAY OR PARTIALLY GRAY
Eye Color: GREEN
Height: 6′ 2″ (1.88 m)
Weight: 200 lb (91 kg)
DC Number: R09142
Release Date: 12/28/2023
Current Facility: GULF C.I.
Initial Receipt Date: 4/30/2009
Current Custody: MEDIUM
Current Release Date: 12/28/2023
Names / Aliases:
  • TED TURNER
  • ZED TURNER
  • ZED M TURNER JR
  • ZED MONROE TURNER
  • ZED MONROE TURNER JR
  • ZED
  • ZEKE
Charges:
Offense Date Offense Sentence Date County Case No. Prison Sentence Length
01/01/2003 GRAND THEFT O/$100,000 1ST. DEG 04/24/2009 PINELLAS 0705892 16Y 0M 0D
01/03/2002 GRAND THEFT O/$100,000 1ST. DEG 04/24/2009 PINELLAS 0716934 16Y 0M 0D
08/16/2005 GRAND THEFT O/$100K 04/24/2009 PINELLAS 0821174 16Y 0M 0D
Current Community Supervision History:
Offense Date Offense Sentence Date County Case No. Community Supervision Length
01/01/2003 GRAND THEFT O/$100,000 1ST. DEG 04/24/2009 PINELLAS 0705892 14Y 0M 0D
01/03/2002 GRAND THEFT O/$100,000 1ST. DEG 04/24/2009 PINELLAS 0716934 14Y 0M 0D
08/16/2005 GRAND THEFT O/$100K 04/24/2009 PINELLAS 0821174 14Y 0M 0D
Detainers:
Detainer Date Agency Type Date Canceled
04/27/2009 06C INTAKE 0705892 NTFY/P&P
Incarceration History:
Date In-Custody Date Out-of-Custody
04/30/2009 Currently Incarcerated

Elizabeth Ann Eisert convicted of embezzling $450k from Oregon dentist; sentenced to 60 months

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Elizabeth-Ann-Eisert-mugshot-32220386.400x800

Name: Eisert, Elizabeth Ann
Age: 66
DOB: 1/1947
Gender: Female
Race: White
Height: 5′ 3″ (1.60 m)
Weight: 235 lb (107 kg)
Hair: Brown
Eyes: Blue
SID: 12401446
Location: Washington County Community Corrections
Status: PostPrison/Parole Board
Earliest Release Date: 1/09/2015
Institution Admission Date: 1/10/2013
Names / Aliases:
Last Name First Middle Type
EISERT ELIZABETH Alias
EISERT ELIZABETH ANN Court Name
EISERT ELIZABETH ANN IRSName
EISERT ELIZABETH A AltCourt
Charges:
Docket Number County Crime Sentence Type Begin Date Termination Date
C972885CR/01 WASH THEFT I Probation Sentence 03/09/1998 09/14/1999
C082027CR/01 WASH THEFT I AGGRAVATED Inmate Sentence 01/27/2009 04/14/2010
Post Prison Supervision Sent 01/10/2013
C082027CR/02 WASH THEFT I AGGRAVATED Inmate Sentence 01/27/2009 07/21/2011
Post Prison Supervision Sent 01/10/2013
C082027CR/03 WASH THEFT I AGGRAVATED Inmate Sentence 01/27/2009 10/28/2012
Post Prison Supervision Sent 01/10/2013
C082027CR/04 WASH THEFT I AGGRAVATED Inmate Sentence 01/27/2009 01/10/2013
Post Prison Supervision Sent 01/10/2013
C082027CR/04 WASH THEFT I AGGRAVATED Inmate Sentence 01/27/2009 01/31/2010
Post Prison Supervision Sent 01/10/2013
C082027CR/05 WASH THEFT I AGGRAVATED Inmate Sentence 01/27/2009 04/14/2010
Post Prison Supervision Sent 01/10/2013
C082027CR/06 WASH THEFT I AGGRAVATED Inmate Sentence 01/27/2009 04/14/2010
Post Prison Supervision Sent 01/10/2013
C082027CR/07 WASH AGGRAVATED IDENTITY THEFT Inmate Sentence 01/27/2009 04/14/2010
Post Prison Supervision Sent 01/10/2013

Plains MT woman pleads guilty to stealing more than $250,000, sentenced to 5 years

A Plains woman who admitted to embezzling more than a quarter-million dollars from a local dental clinic was sentenced Friday to 30 years with 25 suspended in the Montana Department of Corrections.

Dorothea P. Knudson, 45, of Plains, pleaded guilty to theft by embezzlement, deceptive practices and theft by insurance fraud in Ravalli County District Court in May.

She was sentenced to 10 years with five suspended for embezzlement, 10 years suspend for deceptive practices and 10 years suspended for insurance fraud, to run consecutively.

Ravalli County District Court Judge Jeffrey Langton recommended that the time Knudson is incarcerated be spent in a pre-release center so she could continue paying restitution.

After sentencing, Deputy County Attorney William Fulbright was disappointed at what he called “a slap on the wrist.”

“I’m disappointed that a bookkeeper can steal $250,000, and not set foot in prison,” he said in a prepared statement.

Fulbright argued for a Montana State Prison commitment for 10 years for the first charge, five years suspended for the second and 10 years with five suspended for the third count.

“This sentence is clearly driven by the (Montana State Prison) Sentence Review Board’s prior intervention in the sentencing of the Teller Wildlife Refuge and Specialty Woodworks embezzlers,” Fulbright said. It is unfortunate that this virtually unknown institution, not subject to review, has taken away discretion our district court should feel to sentence appropriately. The Sentence Review Board has again sent the message that white-collar crime pays in Montana.”

In two recent Ravalli County embezzlement cases, the board knocked down hefty prison sentences in favor of a few years of probation for convicted felons.

The defendant argued for 20 years in the Montana Department of Corrections with 18 years suspended, including participation in the adult probation intensive supervision program.

From March 1994 to July 2003 Knudson stole $228,000 from her employers’ checking account by thieving cash paid by patients and through unauthorized use of business credit cards. Knudson worked as an office manager for East Side Dental Clinic in Florence.

Knudson tricked the dental clinic’s owners into writing her 185 checks worth more than $163,500. Knudson also filed a number of fraudulent insurance claims worth $35,836.

Langton ordered Knudson to pay $228,861 in restitution to the owners of the dental practice. He also ordered her to pay the remaining $1,140 to the Delta Dental Insurance Company.

Ravalli County Attorney Bill Fulbright recommended 25 years with 10 years suspended, saying Knudson exploited a trusting friendship with the Laceys, who own the business.

While this was going on the Laceys were struggling, yet she kept doing it,” he said.

Sandy Lacey testified Knudson was a supportive friend to her when her mother passed away, offering a shoulder to cry on. Yet that same week she took thousands of dollars from the business.

“I don’t want her to pay us back by doing this to someone else,” Lacey said. She added that while they were struggling to makes ends meet living in a 1,000-square-foot apartment, Knudson and her family were living a fancy lifestyle in a nice big house.

Lacey said Knudson was taking $2,500 to $5,500 a month from the practice.

It took hundreds of hours over the last three years for the Laceys to go through their records from the dental clinic to figure out what items were fraudulent and what was valid.

Knudson was initially charged with two counts of theft by embezzlement, theft by deception and forgery, all felonies, but a May 24 plea agreement amended the charges.


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Content retrieved from: http://ravallirepublic.com/news/article_c9353165-03b5-5e7c-a215-fb6a6592a3bc.html

South Carolina Collusive fraud: Dental employee and SEVEN other conspirators plead guilty to stealing 368K

A Sumter woman and a Santee woman are among the eight who recently plead guilty to conspiracy to commit mail fraud that bilked Blue Cross Blue Shield out of $368,000.

Lorraine Porcher, 46, of Sumter, and Kimberly Donaldson Broughton, 33, of Santee, reportedly worked with Malentha Robinson-Taylor, 45, of Cordova, to file false insurance claims out of an Orangeburg-based dentist office.

“The dentist realized it,” said Assistant U.S. Attorney Winston David Holliday Jr. “Malentha was out, and he noticed he was getting explanation of benefits for patients he didn’t remember seeing.”

The way the scheme worked is that Robinson-Taylor identified some friends with state insurance through Blue Cross Blue Shield, he said. Because the doctor she worked for is not a network provider for those policies, the individual is expected to pay out of pocket and then receive a check to apply toward that expense.

“But they never had dental services,” Holliday said. “Malentha made it up. So say she said (you) had wisdom teeth removed. You get a $2,000 check in the mail, and you say ‘thank you. Here’s your cut.’”

The claims submitted totaled about $800,000, according to the U.S. Attorney’s Office’s Friday news release.

This is not an unusual scheme, Holliday said.

“Doctors’ offices in particular are susceptible if there are not checks and balances over access to billing,” he said.

The maximum penalty for conspiracy to commit mail fraud is imprisonment for 20 years and/or a fine of $250,000. U.S. District Judge Joseph F. Anderson Jr. of Columbia accepted the guilty pleas and will impose sentences after he has reviewed the pre-sentence reports prepared by the U.S. Probation Office.

“It’s a formula that takes into account factors such as the amount lost and criminal history,” Holliday said. “It’s not as though the judge is sitting there deciding between zero and 20 years. It’s much more academic.”

The others involved in this case are: R.L. Robinson-Taylor, 46, of Cordova; Robert Green, 55, of Orangeburg; Pamela Richardson, 41, of Florence; Latisha Brown, 36, of Lake City; and Cheryl Frazier, 42, of Orangeburg.

Content retrieved from: http://www.thestate.com/news/local/crime/article13827674.html#!
_____________________

Eight Plead Guilty in Fraud Scheme Involving Blue Cross Blue Shield

U.S. Attorney’s OfficeOctober 25, 2013
  • District of South Carolina(803) 929-3000

COLUMBIA, SC—United States Attorney Bill Nettles stated today that Malentha Robinson-Taylor, age 45, of Cordova, South Carolina; R. L. Robinson-Taylor, age 46, also of Cordova; Robert Green, age 55, of Orangeburg; Kimberly Donaldson Broughton, age 33, of Santee; Pamela Richardson, age 41, of Florence; Latisha Brown, age 36, of Lake City; Cheryl Frazier, age 42, of Orangeburg; and Lorraine Porcher, age 46, of Sumter, each have entered a guilty plea in federal court in Columbia to conspiracy to commit mail fraud, a violation of 18 U.S.C. § 1349. United States District Judge Joseph F. Anderson, Jr. of Columbia accepted the guilty pleas and will impose their sentences after he has reviewed the presentence reports, which will be prepared by the U.S. Probation Office.

Evidence presented at the change of plea hearing established that Malentha Robinson-Taylor worked for an Orangeburg-based dentist. She and her husband, R. L. Robinson-Taylor, recruited individuals who supplied their Blue Cross Blue Shield policy numbers to them. Ms. Robinson-Taylor then submitted claims as though these individuals had been seen by her dentist employer, even though they had not. When checks were sent directly to the beneficiaries for services that had not been performed, they split the proceeds with the Robinson-Taylors. The other six individuals who pled guilty were all beneficiaries who received checks as part of the fraud scheme. The total claims submitted totaled approximately $800,000. The amount paid was around $368,000.

Mr. Nettles stated the maximum penalty for conspiracy to commit mail fraud is imprisonment for 20 years and/or a fine of $250,000.

The case was investigated by agents of the Federal Bureau of Investigation. Assistant United States Attorney Winston David Holliday, Jr. of Columbia is prosecuting the case.


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Content retrieved from: https://archives.fbi.gov/archives/columbia/press-releases/2013/eight-plead-guilty-in-fraud-scheme-involving-blue-cross-blue-shield

Dentists behaving badly: California Dentist and spouse steal patient credit card information — rack up $260k in charges

An Encinitas dentist and his wife who admitted using credit card information from patients to buy luxury clothing and merchandise were each sentenced today to a year in jail and placed on five years probation.

Dr. Edward Bodek, 60, and wife Mary, 56, pleaded guilty earlier this year to financial elder abuse and identity theft. The defendants were sentenced by Vista Superior Court Judge David Berry. According to court documents, patients began reporting last year that they were seeing unauthorized charges — mostly large charges ranging from $2,000 to $10,000 at a time — from the dental practice on their credit card statements. When patients called the dental office, they were told that the charges were errors that would be corrected, authorities said. A company that processes credit card charges for the dental office reported that there had been more than $260,000 in disputed charges in the defendants’ account since the beginning of 2012, according to the court documents.

Investigators learned that the Bodeks rented 30 storage units containing clothing, handbags and fur coats, most of which still had the sales tags on it and had never been worn.


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Source — http://patch.com/california/encinitas/sentencings-for-encinitas-dentist-and-leucadia-pizzeria-bookkeeper

Washington woman charged with embezzling more than $300k

patricia hart

The former bookkeeper of Oleson General Dentistry found herself in court Jan. 25 facing charges of aggravated theft for allegedly stealing upwards of $300,000 from the business over the course of eight years.

Patricia A. Hart, 67, could face up to 10 years in prison plus fines, restitution and assessments if she is found guilty of the crime.

According to a probable cause affidavit, Hart not only worked for Hoodsport dentist Brian Oleson, but also was considered a close family friend for more than 33 years.

The affidavit alleges that Hart used her position of trust to write checks to herself over the course of almost a decade and then deposit the checks into her personal accounts at Columbia State Bank and School Employees Credit Union in Hoodsport.

“This was committed by a person who was in a position of trust and who abused their trust,” Mason County Prosecutor Michael Dorcy said in an interview with the Journal.

Oleson told police investigators that he became suspicious about the books last year after an independent broker who sells dentistry businesses told him to get an audit.

After a private investigation, Oleson confronted Hart over the missing funds and she admitted to the embezzlement.

According to the affidavit, Hart told Oleson that the money went to “help with college costs for the (her) son, weddings and things for the older son.”

Hart became more emboldened and brash as the embezzlement drug on throughout the years.

According to the document, Hart listed the checks as bill payments with her name listed as the beneficiary. She then would list the name of companies related to dentistry to cover her tracks.

In 2007, there were 14 transactions, totaling $12,163.07. Each year, other than 2008, the number of transactions and the corresponding amount of money increased. In 2014, Hart made 72 transactions, totaling $67,970.30, according to the affidavit.

Oleson told investigators that his business had been sinking for years and he did not know why and that he has not collected a paycheck in two years to keep the practice in business. He also was forced to use his savings and sell his family farm to personally stay afloat.

During the time Oleson was losing money, Hart used the stolen funds to pay for her youngest son’s college education.

In 2013, bank records show Hart transferring $15,010 to her son’s bank account. Over the next two years, she would transfer another $34,637.99 into his account.

The son’s involvement in the case is unclear.

As of Tuesday, he was not charged with any crimes in Mason County Superior Court.

As well as being Oleson’s bookkeeper, Hart previously served as a Mason County Fire District Fire District 1 commissioner.

The embezzlement is not first that totaled in the hundreds of thousands of dollars, Dorcy said, and is not as rare as you would think.


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Content retrieved from: http://smalltownnews.com/article.php?catname=Crime&pub=Shelton-Mason%20County%20Journal&pid=2&aid=317567

An oldie but a goodie — British Columbia’s ELIA KRATKY embezzles $436k from three dental offices; receives conditional sentence

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  IN THE SUPREME COURT OF BRITISH COLUMBIA

                     Reasons for Sentence

                     Mr. Justice Curtis

                       October 8, 1997

                    HER MAJESTY THE QUEEN

                           AGAINST

                        ELIA KRATKY

Counsel for the Crown:                          Mr. Carstairs

Counsel for the Defendant:                        Mr. Gibbons

                                                   Mr. Fowler

[1]  THE COURT:  Elia Kratky has pleaded guilty to three counts of fraud.  She admits that using her position as a part-time manager and bookkeeper for three local dental clinics, she defrauded the clinics and the nine dentists involved of a combined total of $436,535 between January 1, 1991 and March 31, 1995.

[2]  Ms. Kratky’s fraud was discovered in March 1995 when a departing employee informed the dentists at the Capilano Centre that Kratky was not accurately preparing daily bank deposits and other bookkeeping entries, and an investigation was started.  Kratky’s employment was terminated and it was discovered that Kratky had, by various means, taken substantial amounts of money.  She took cash which she was supposed to have deposited for the clinics.  In the guise of paying legitimate clinic accounts, she used cheques to transfer money to herself.  She also altered the payees on some cheques to deposit money to her own credit.  She manipulated financial books and records in her control to hide her misappropriations.

[3]  Ms. Kratky is 52 years of age and married with an adult daughter.  She has a grade 10 education.  Her previous criminal record is a conviction in 1979, when she was 34, for three counts of theft over $200, for which she received a suspended sentence and 12 months probation.

[4]  The dentists who were defrauded commenced two civil actions against Elia Kratky and others, including her husband.  These actions have resulted in a settlement in which a consent order has been entered requiring Ms. Kratky to pay the principal sum of $828,000, prejudgment interest of $145,065.90, and punitive damages of $60,000, plus special costs and disbursements.  Of this amount, $608,662.41 has been paid by the disposal of assets of Ms. Kratky and her husband, as documented in the defence exhibit.  Accordingly, Elia Kratky and her husband have repaid the amount of the fraud admitted in these proceedings, and more.

[5]  The nine dentists defrauded have suffered financial loss, and as documented in their victim impact statements, personal turmoil and a profound feeling of betrayal.

[6]  Subsequent to the discovery of her fraud, Elia Kratky has been hospitalized for depression.  She is currently under the treatment of Dr. Eaves, a psychiatrist whom she sees once a week.  It is Dr. Eaves’ opinion that she remains deeply depressed and has recurrent suicidal ideation.  Dr. Eaves states that she acknowledges what she has done was wrong and is extremely remorseful, although I note one of the dentists, in his victim impact statement, states that Ms. Kratky gave no apology and no explanation for her actions throughout the civil suit taken against her.

[7]  In these proceedings, in addition to pleading guilty, she waived the preliminary hearing.  Mr. Carstairs, on behalf of the Crown, submits that 18 months to two years less a day is the appropriate range of sentence.  He specifically advised me that I must consider the provisions of the Code relating to a conditional sentence in this case, but stated the Crown takes no position on whether a conditional sentence should or should not be imposed.

[8]  Mr. Gibbons, for Ms. Kratky, does not take issue with the range of sentence suggested by the Crown, except to the extent that he suggests 12 months may be appropriate, but urges me to make any sentence a conditional one.

[9]  The purposes and principles of sentencing are set out in the Criminal Code.  S. 718 of the Criminal Code states:

The fundamental purpose of sentencing is to contribute, along with crime prevention initiatives, to respect for the law and the maintenance of a just, peaceful and safe society by imposing just sanctions that have one or more of the following objectives:

a)to denounce unlawful conduct

b)to deter the offender and other persons from committing offences

c)to separate offenders from society where necessary

d)to assist in rehabilitating offenders

e)to provide reparations for harm done to victims or to the community, and

f)to promote a sense of responsibility in offenders and acknowledgement of the harm done to victims and to the community.

[10] S. 718.1 states:

A sentence must be proportionate to the gravity of the offence and the degree of responsibility of the offender.

[11] S. 718.2, insofar as it applies to the circumstances of this case, states:

A court that imposes a sentence shall also take into consideration the following principles:

a)a sentence should be increased or reduced to account for any relevant, aggravating or mitigating circumstances relating to the offence or the offender, and without limiting the generality of the foregoing evidence that the offender, in committing the offence, abused a position of trust or authority in relation to the victim shall be deemed to be aggravating circumstances.

b)a sentence should be similar to sentences imposed on similar offenders for similar offences committed in similar circumstances.

c)where consecutive sentences are imposed, the combined sentence should not be unduly long or harsh.

d)an offender should not be deprived of liberty if less restrictive sanctions may be appropriate in the circumstances, and

e)all available sanctions other than imprisonment that are reasonable in the circumstances should be considered for all offenders, with particular attention to the circumstances of aboriginal offenders.

[12] S. 742.1 of the Criminal Code of Canada states:

Where a person is convicted of an offence, except an offence that is punishable by a minimum term of imprisonment and the court:

a)imposes a sentence of imprisonment of less than two years, and

b)is satisfied that serving the sentence in the community would not endanger the safety of the community and would be consistent with the fundamental purpose and principles of sentencing set out in s. 718 to 718.2

the court may, for the purposes of supervising the offender’s behaviour in the community, order that the offender serve the sentence in the community subject to the offender’s complying with the conditions of a conditional sentence order made under s. 742.3.

[13] The imposition of conditional sentences has recently been given extensive consideration by the Court of Appeal in this province in the case of Regina v. Ursal et al.  At page 49 of the Ursal decision, Justice Ryan states:

Accordingly, when asked to consider imposing a conditional sentence where the Code does not mandate a minimum sentence, the judge must first consider whether a sentence of less than two years is appropriate in the circumstances.  If the trial judge determines that a sentence of imprisonment of less than two years is fitting, he or she will then go on to consider the type and length of sentence, taking into account the requirements of s. 742.1(b) and the principles and objectives of sentencing.  If the trial judge decides to impose a conditional sentence, the trial judge will bear in mind, in determining the length of the sentence, that while a community sentence may not be as severe as a jail sentence, a community sentence will be unaffected by parole as long as the offender remains in the community, and that if revocation should occur, the offender will serve some or all of the sentence in jail.

[14] I accept the submission of Crown counsel that the appropriate range of sentence for this case is 18 months to two years less a day.  I am satisfied that Ms. Kratky would not endanger the safety of the community if she were to serve her sentence in it.

[15] The remaining question therefore is whether a conditional sentence would be consistent with the fundamental purpose and principles of sentencing as set out in the sections to which I have just referred.  Although it is not possible to be certain a person will not repeat their offence, I think it unlikely that Elia Kratky will do so.  Accordingly, the only two purposes of sentencing that might not be met by a conditional sentence are those of denouncing unlawful conduct and deterring others.

[16] A conditional sentence imposes substantial restraint upon the liberty of the offender.  It is not subject to parole and therefore must be served in full.  Jail sentences for offenders like Ms. Kratky are frequently served on electronic monitoring and often reduced to one-third of the sentence through mandatory supervision and parole.  The practical reality is that while a jail sentence may sound more severe, a conditional sentence in totality may be equally or significantly as severe as the jail sentence.

[17] I am satisfied that in this case the principles of denunciation and general deterrence, along with the other principles of sentencing, can reasonably be served by a conditional sentence of 18 months.

[18] Elia Kratky, would you stand, please.  On each of counts 2, 4 and 6 to which you have pleaded guilty, I sentence you to serve a conditional sentence in the community, the conditions of which sentence are as follows.  You shall keep the peace and be of good behaviour; appear before the court when required to do so by the court; report to a supervisor within two working days and thereafter when required by the supervisor and in the manner required by the supervisor; remain within the jurisdiction of the court unless written permission to go outside that jurisdiction is obtained from the court or the supervisor; notify the court or supervisor in advance of any change of name or address; and promptly notify the court or the supervisor of a change of employment or occupation.

[19] In addition, you shall abstain from the consumption of alcohol or other intoxicating substances; attend a psychiatric treatment program as directed by Dr. Eaves or your supervisor; and comply with the following terms which I consider desirable to secure your good conduct and prevent the commission of other offences.  Seek and maintain gainful employment; advise your employer of your conviction for these offences; be in your residence at 6635 Wade Road, Delta, between the hours of 7:00 p.m. and 7:00 a.m., except for the purposes of employment or medical treatment; and for the purpose of ensuring your compliance with these conditions, authorize your supervisor to attend and enter your residence at any time.

[20] You shall receive a copy of this order. Under s. 742.4 of the Code, your supervisor may propose changes to the conditions I have ordered. Under s. 742.6, should you breach any of these conditions, you may be charged with doing so, which could result in the conditions being changed or your serving the rest of the sentence in jail.

[21] The sentences imposed on all three counts are to be served concurrently, that is, at the same time.  You may sit down, ma’am.

                             “V.R. Curtis, J.”                

                             The Honourable Mr. Justice V.R. Curtis

 

3 Charged in Plot to Embezzle Money from California Dentist and launder at Bingo Hall

Two men and a woman embezzled $309,000 over three years in a scheme involving a church bingo hall, according to charges filed by the Santa Clara County District Attorney’s Office.

Deputy District Attorney Julie Sousa said 56-year-old Nadine Marcias illegally signed checks sent to her employer, a dentist, and cashed those checks at the church bingo hall where she played Flash, an electronic bingo game. Two people at the bingo hall took perhaps 10 percent of the check and gave the balance to Marcias, Sousa said.

The hall required Marcias to spend half of the balance on bingo and she kept the rest for herself. The two suspects from the bingo hall allegedly involved in the scheme were 77-year-old Tusameme “Sal” Sinapati Salanoa and 63-year-old Atonio “Tony” Leulu. “It was their own side deal,” Sousa said. The dentist noticed a series of Denti-Cal checks missing, which led to the discovery of the scheme.

Prosecutors have charged Marcias with felony employee embezzlement and check forgery. She surrendered Thursday. Prosecutors have charged Salanoa and Leulu with forgery. Prosecutors said the three could spend as much as five years in prison.

The arraignment for Salanoa and Leulu is set for June 11 at the Hall of Justice and the arraignment for Marcias is set for July 6. Sousa said the dentist is entitled to restitution under the state’s bill of rights for victims, and the church might reimburse him. “We must order restitution,” Sousa said. “But the flip side of that is that you cannot get blood from a stone.”


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

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