West Virginia dental receptionist accused of embezzling $250K

HAMLIN – Dental practices in Hamlin and Alum Creek claim embezzlement of at least $250,000 by a veteran employee, and allege that in three months prior to her Hawaiian vacation last year, there were no cash payments recorded.

Dentists William J. Artrip and Carol V. Buffington accuse former employee LaDonna Johnson, who worked as receptionist in the Hamlin office and received and attended to depositing receipts. She was terminated in June. Her responsibilities included scheduling appointments, receiving and crediting cash and other payments from patients, inputting payment information and credits into management software, making bank deposits and billing paperwork.

The complaint tells of Artrip performing a seven-tooth extraction on June 11, 2011, then witnessing the patient giving $700 cash to Defendant.

“Dr. Artrip took the cash and checks to be deposited home with him,” the complaint says.”Dr. Artrip reviewed the deposit slip (prepared by Johnson) and… to his surprise, the $700 in cash he saw Patient A deliver to the Defendant did not appear on the deposit ticket and there was no cash to be deposited.”

Johnson was not at work June 12, and Dr. Artrip was unable to account for the $700, the suit says. On June 14, Artrip met with Defendant, explained accounting discrepancies and terminated her.

Three weeks later, an envelope containing $700 was discovered in a cabinet beside Defendant’s computer, the suit says. When Johnson filed for unemployment compensation she was found to have committed misconduct during that process, according to the complaint.

Review of computer accounting records and patient charts, the complaint says, determined cash payments and other funds in large amounts were misappropriated. The plaintiff retained a forensic accountant to analyze computer accounting records and charts, with four specific schemes identified that converted and misappropriated more than $250,000, according to complaint.

“As a direct and proximate result of the Defendant’s embezzlement and conversion,” the complaint says, “the Plaintiff has suffered financial loss and harm in an amount not yet ascertained, but which upon information and belief is no less than $250,000.”

If embezzlement is found to have happened and an amount is fully determined, the plaintiffs want jury judgment for that amount against defendant, plus pre-and-post-judgment interest, punitive damages and litigation costs. Imposition of a constructive trust equitable lien is requested on any other items of value wrongly in Johnson’s possession, along with such other relief deemed just and proper.

Trial date to be determined for Lincoln Circuit Court, where Judge Jay M. Hoke presides. Attorney Thomas H. Ewing of Charleston is representing the plaintiffs.


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

Content retrieved from: Dental receptionist accused of embezzling $250K | West Virginia Record

Wisconsin woman gets prison for embezzling $350,000: Dental clinic employee took trips, gambled

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

Mary Ellen Wilson Embezzled $350000wilson

County Court Details

Records shown on this page may not refer to the same individual, and may or may not pertain to the same charge.
THEFT – BUSINESS SETTING OVER $10,000
Full Name: Mary E Wilson
Record Date: 01 January 2003
Location: Waupun
Charge
THEFT – BUSINESS SETTING OVER $10,000
Record Date
01 December 2005
Full Name
Mary E Wilson
Age
66
DOB
October, 1949
County Name
Dodge County
Address
719 W Lincoln St, Waupun, WI 53963
Source
WI Admin Office of Courts(CF)
Offense Description
THEFT – BUSINESS SETTING OVER $10,000
Offense Code
943.20(1)(b)
Offense Date
01 January 2003
Charges Filed Date
01 December 2005
Case Number
2005CF001351
Case Type
FELONY G
Disposition
GUILTY / NO CONTEST
Disposition Date
02 August 2006

Woman gets prison for embezzling $350,000: Dental clinic employee took trips, gambled.

The Milwaukee Journal Sentinel (Milwaukee, WI)
August 3, 2006

Byline: David Doege

Aug. 3–Waukesha — A woman who stole more than $350,000 from a New Berlin dental clinic where she formerly worked was sentenced Wednesday to three years in prison.

Mary Ellen Wilson, who used the stolen money at casinos, on trips and to buy clothes and furnishings, also was ordered to serve five years on extended supervision after prison, followed by 20 years of probation.

“This is a crime that occurred over five years,” Waukesha County Assistant District Attorney Lesli Schmit told Circuit Judge Paul Reilly. “This is a crime that occurred while she was a trusted employee.”

Reilly said the case was “about betrayal, about selfishness, about greed. …

Content retrieved from: Woman gets prison for embezzling $350,000: Dental clinic employee took trips, gambled. – The Milwaukee Journal Sentinel (Milwaukee, WI) | HighBeam Research

Julie Lake admits to embezzling $250,000 from Correll Dental in Spokane

julie-lake

 


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

Julie Lake

Arrest record information
Arrest Date [1]: 03/25/2015
Agency: Spokane County Sheriff’s Office
State: Washington
County: Spokane County
Record Date [2]: July 27, 2015, 9:43 a.m. UTC
Tracking number: 724093

 

 

Person information
First Name JULIE
Last Name LAKE
Gender Female
Age at Arrest 45
Year of Birth 1970
Height 503
Weight 170
Eye Color BLU
Hair Color

North Carolina office manager sentenced to 3-4 years prison, pay restitution in embezzlement

guy williamsEx-office manager sentenced to prison, pay restitution in embezzlement case

Wednesday, December 16th 2015, 12:38 pm ADT Sunday, December 20th 2015, 12:37 pm ADT By: WECT StaffCONNECT Guy Williams (Content retrieved from: New Hanover Co. Jail)WILMINGTON, NC (WECT) –

Guy Williams, a former office administrator with Wilmington Plastic Surgery, was sentenced to prison Wednesday and ordered to pay restitution after pleading guilty to embezzling hundreds of thousands of dollars from the medical practice.

Former Wilmington Plastic Surgery administrator faces judge for embezzlement charges

Williams was sentenced to 3-4 years in prison, 60 months of probation, and ordered to pay $69,000 in restitution as well as $1,000 in court costs.

Three employees of Wilmington Plastic Surgery took the stand Wednesday to let the court and Williams know how much damage he caused. Dr. Jeff Church said Williams started stealing before he was even hired.

Williams got into a car accident shortly before he joined the practice, and once he was hired, charged his rental car to the company credit card, as well as a $4,000 down payment on his new car. Church said the spending sky-rocketed from there.

Williams spent more than half a million dollars on first class plane tickets to Paris for he and his wife, traffic tickets, delinquent taxes, his daughter’s sweet sixteen party, renovations to his home, and more.

Church said his firm has endured a lot of pain from William’s betrayal and his practice is ready for the closure.”We’re doctors, we want to take care of people, and the time and the effort we had to put into this really made double duty for us to do that, but we didn’t compromise our patient care and we took care of this,” Church said.

Williams started managing the plastic surgery office in 2007 before being fired in 2014, and later arrested.Warrants say Williams stole nearly $400,000 and forged a check for $200,000 with a doctor’s name.Williams faced a judge last year for two counts of embezzling more than or equal to $100,000, two counts of embezzlement, and one count of forgery of endorsement.

According to court officials, he pleaded guilty to 16 counts of embezzlement and one count of forgery of endorsement earlier this month as part of a negotiated plea.

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

Content retrieved from: Ex-office manager sentenced to prison, pay restitution in embezz – WECT TV6-WECT.com:News, weather & sports Wilmington, NC

NM woman pleads guilty to embezzlement of more than $300k; gets probation

A prominent Roswell community member has pleaded guilty to an embezzlement charge and been given a suspended sentence of nine years in a criminal case involving circumstances that destroyed longtime friendships and also gave rise to a related civil lawsuit in which her former employer said she stole more than $300,000 from him.

Sherry C. Eckel, 65, pleaded guilty Wednesday in a courtroom in Carlsbad to a second-degree felony, embezzlement over $20,000, in an agreement that involved the dismissal of another count, unlawful obtaining or attempt to obtain dangerous drugs, a fourth-degree felony.
The charge that was dropped involved the allegation that Eckel fraudulently obtained Botox, Juvaderm or similar drugs. The civil lawsuit filed by her former employer, oral surgeon Dr. Ben Smith, alleged Eckel had done so for the purpose of administering the drugs to others.
”What is totally lacking here is any explanation of why you have done this,” said Judge Lisa B. Riley with the Fifth Judicial District Court in Eddy County. “Usually what I see are people who have come from difficult circumstances, not someone who has everything going for her.”
All four Fifth Judicial District Court judges in Chaves County either removed themselves from considering the case or were asked to step aside, given their familiarity with Eckel and her husband. Jesse Eckel is a vice president at J.P. Stone Community Bank in Roswell and is a governor-appointed regent of the New Mexico Military Institute.
Riley made her statement after reading the defense team’s sentencing memorandum and accompanying letters of references, which the judge said reminded her of “an award [auth] nomination.”
She then rejected the suggestion of defense attorney B.J. Crow for a conditional discharge and instead ruled that the nine-year sentence would be suspended and that Eckel will serve three years on supervised probation followed by two years of parole. Eckel also was ordered to pay $180 in various fees.
Restitution was waived because Eckel and her husband previously had reached a settlement for an undisclosed amount to reimburse some of the money to Smith.
Assistant District Attorney Kristen Cartwright said that she could not comment on why the decision was made to drop the fourth-degree felony involving the obtaining of drugs, as that decision involved a prior District Attorney staff member. Cartwright also said she considers the case done.
”As far as I am concerned the case is over,” said Cartwright. The sentence “was exactly as we recommended …”
Eckel apologized for her actions in her statement to the court but did not give any reasons for behavior that Riley characterized as a pattern of conduct.
”This was not a mistake. This was not a one-time action,” Riley said. “It charges that this happened from March 1, 2013 to Feb. 28, 2015. That is a course of conduct over a period of time.”
Eckel had been an office manager for the local dental practice for Dr. Smith for more than 25 years, receiving what Smith has said was a six-figure annual income.
Smith, who referred several times to the betrayal of trust he, his staff and family experienced, said that he had discovered the embezzlement when he sold his local practice in 2013 and reviewed financial records as part of that process.
According to the civil lawsuit Smith filed against both Eckel and her husband, Smith said that she had taken at least $300,000 from his business by taking cash payments for herself rather than depositing them in the business account. He also claimed that Eckel wrote checks of about $83,000 to her two children using the dental practice business account. Smith alleged in that lawsuit that the husband would be aware of what was occurring because the Eckels held a joint bank account and his financial obligations to his children would have been decreasing.
Addressing the judge, Dr. Smith said, “In her capacity, she had my complete trust and that of my practice staff. She also was the trustee of my grandfather’s will. She had total access to all my accounts and she looted them of more than $1 million. The restitution that I have received is a fraction of that. She never said that she was sorry and she never showed remorse.”
Smith described himself as an empathetic and compassionate person.
”I am sorry that it has come to this point,” he said, “But I think anyone who violates our trust and does so against the statutes of this case deserves to be punished.”
Following the hearing, Smith said that he was satisfied with the outcome.
”She is a convicted felon and she will have to live with that for the rest of her life,” he said.
Eckel told the judge that Dr. Smith had told her stay away from him and his family, which is why she never apologized directly to him.
Crow, her lawyer, described his client as part of a loving family who had many supportive friends. He said that she has never before been in trouble with the law and that she was known in her community for her volunteer efforts with NMMI, the Rotary and other organizations.
The Eckels and their lawyer chose not to provide additional comments following the hearing.
”I have no doubt that you will be successful on probation,” said Riley after sentencing Eckel. “I do not expect to see you back here.”
Another civil lawsuit was recently filed against Eckel that questions her handling of financial matters.
Tara O’Connell of Tulsa, Oklahoma, filed suit in August alleging that Eckel has made questionable decisions regarding a trust that O’Connell’s grandmother, Eugenie M. Hanagan, established. Eckel was named primary trustee for the trust, which has since been dissolved. Included among the allegations in the pending suit are the statement that Eckel paid a credit card bill for her son with assets from the trust.
”That I do know,” said lawyer Angelo Artuso of Albuquerque, who represents O’Connell. “But I haven’t spoken to (Eckel) about it. There may be a reason why she would have been able to do that. We haven’t proven anything yet.”
He said that the lawsuit is in the discovery stage and that he and Eckel’s lawyers have been trying to resolve the issues.
”We are trying to determine what assets are in the trust and hopefully that will be the end of it,” he said. “If it turns out there is stuff missing or the questions aren’t being answered, then the lawsuit will continue.”
That lawsuit also has been assigned to Judge Riley following the recusal or requests by lawyers for five other judges to step aside. No upcoming hearing has been scheduled in that matter.

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

Content retrieved from: http://rdrnews.com/wordpress/blog/2016/12/29/eckel-pleads-guilty-to-embezzlement-gets-probation/

South Florida Check Fraud Victim Suing Wells Fargo Claims Bank Has No System to Track Who Cashes Checks

 


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

South Florida Check Fraud Victim Suing Wells Fargo Claims Bank Has No System to Track Who Cashes Checks

Dr. Luis Fabelo says he lost close to half a million dollars and bank let it happen

(see related story here — https://www.prosperident.com/2016/09/16/florida-woman-convicted-500k-embezzlement-dentist/

Willard Shepard

Dr. Luis Fabelo says he’s the victim of check fraud and claims his bank, Wells Fargo, has no policy in place to verify who cashes checks and has filed a lawsuit. Det. Marcos Rodriguez also comments. For its part Wells Fargo said, “We deny the claims and will vigorously defend ourselves in this lawsuit.” (Published Friday, Sept. 6, 2013)

South Florida dentist Dr. Luis Fabelo says he lost “close to half a million dollars,” and thinks what happened to him can easily happen to others.

Fabelo said he’s the victim of an alleged fraud involving one of his former employees, and claims one of the area’s biggest banks doesn’t have procedures in place to stop her or anyone else.

Fabelo said he discovered that former employee Elizabeth De Leon was allegedly stealing hundreds of his checks, putting them in Wells Fargo ATM machines, depositing the money into her own accounts and cashing in.

Fabelo said he started taking a close look at his surveillance cameras when a patient alerted him that he never got credit for a payment he made.

“That led me to look at my surveillance camera and that’s when I saw the payment being taken by my former employee,” he said.

The woman the dentist saw on camera was De Leon, who is now facing charges of grand theft and organized fraud.  Police and Dr. Fabelo said she kept under the radar for months stealing checks that were clearly made out to the doctor, but deposited them in ATM machines at Wells Fargo — which Fabelo says let her put the money into her accounts.

“It shocked me that anybody can do that. Just imagine I write you a check.  Your purse gets stolen and that check can get deposited anywhere and it will go through,” Fabelo said. “Apparently there’s no way that Wells Fargo checks the checks.”

Fabelo said De Leon was part of his team and attended social functions – all the while she allegedly was deleting records that would have clued him in. He said no one at Wells Fargo was checking the ATM deposits.

“All this technology is great but it also has its drawbacks and these are the drawbacks,” Miami-Dade Police Det. Marcos Rodriguez said.

Detectives said that when De Leon stopped working for Dr. Fabelo that didn’t stop her from committing the same fraud at another dentist’s office.

Fabelo said when he asked the bank to give him the thousands stolen back they wouldn’t.  So now he’s suing in federal court alleging that “Wells Fargo has no system, policy, and/or procedure in place to verify the depositor/account holder, was entitled to cash the checks.”

His suit added that were it not for the “deficiencies in Wells Fargo’s ATM deposit procedures, Ms. de Leon would not have been able to deposit (i.e., steal) checks that had been made out to Dr. Fabelo and…his dental practice in her personal account.”

“I think it’s the banks responsibility to check,” Fabelo said.

For its part Wells Fargo said, “We deny the claims and will vigorously defend ourselves in this lawsuit.”

Police said the convenience of ATMs – and banking using smartphones — comes with a price.

“The quicker you can access your money, the quicker that other people can access the money from your accounts also. So it’s like a double-edged sword,” Rodriguez said.

The doctor’s lawsuit also said that Wells Fargo has intentionally deprived him of his funds.

De Leon is pleading not guilty to the charges and her attorney said he is just starting to build her defense.

Experts say in the big picture the message is to keep a close eye on your accounts, and there’s something to be said for a teller looking someone in the eye and asking for a driver’s license.

 Content retrieved from: http://www.nbcmiami.com/news/South-Florida-Check-Fraud-Victim-Suing-Wells-Fargo-Claims-Bank-Has-No-System-to-Track-Who-Cashes-Checks-220521611.html.

California Woman Convicted of Embezzling $365k from Santa Barbara Employer — 5 Year Prison Sentence

Officials say Kim Herman manipulated the records system to cover up third-party checks she wrote over seven years totaling $365,000

A woman convicted of embezzling $365,000 from her Santa Barbara employer was sentenced to five years in prison on Friday by Santa Barbara County Superior Court Judge Clifford Anderson.

Kim Herman, 52, pleaded no contest to grand theft by embezzlement with a special allegation of excessive loss — more than $200,000. She worked for local prosthetic and cosmetic dentist Dr. Marc Alexander for nine years, and bank records show she stole money from him during seven of those years, according to Senior Deputy District Attorney Brian Cota.

Alexander and his office manager were alerted to the thefts when Herman’s bank called to question her deposits of third-party checks in March 2010. Cota said she had found a way to manipulate the dentist office’s record system to bypass security and alter financial records so that accounts never showed a deficit, then wrote checks to herself totaling about $4,000 a month.

Cota said such long-term embezzlement cases are often prompted by opportunity, not necessity, and the District Attorney’s Office is taking a strong stance with cases in which the person is in a position of trust. Herman essentially doubled her income to live beyond her means, according to Cota.

Judge Anderson ordered Herman to pay $365,000 in restitution, but Alexander may never see it. Cota said the ruling will get transferred to a civil judgment so she could owe some money if she gets a well-paying job, but there are no assets to seize — the debt on her house is more than it’s worth because of the market.

Cota said he is seeing more and more embezzlement cases in which the perpetrator is in a position of trust — employees, family members and elder abuse cases — and advises everyone to have two sets of eyes looking over all financial transactions.

In court Friday morning, Alexander explained how Herman had joined his private practice in 2002, soon after he started it.

“She seemed to be a model employee, working hard, appearing to be loyal and staying late with me while I worked hard, long hours to make the practice flourish,” Alexander said.

He said he was bewildered over why the business wasn’t making a decent profit margin, and he had to borrow money every year to meet his tax burden. But he trusted her like a family member.

“Now at 52, I am still in debt, without any retirement fund and no college fund for my three children,” Alexander said.

At his Coast Village Road office, he and his office manager have cleaned up the records system and now would notice if even a dime went missing, but “the damage is done.”

Alexander said he has no feelings of joy or closure knowing Herman is going to prison and can’t believe she was “so deliberate and so calculating for so many years.”

Herman will serve half-time and will be eligible to be released after 2½ years.

“What this woman has done has and will have an everlasting effect on my life, family, work and retirement years,” Alexander said.

Herman’s attorney, Adam Pearlman, asked the judge for the lowest term of sentencing since she admitted guilt early on, but Cota’s arguments won out. Herman tried to minimize her crime and only admitted guilt when “she knew her scheme was discovered,” he said.

Anderson did delay the sentence for two months because Herman’s daughter is recovering from a hand transplant at UCLA Medical Center, and nurses there asked for Herman’s presence and support.

 


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

Content retrieved from: Woman Convicted of Embezzling from Santa Barbara Employer Sentenced to 5 Years in Prison Local News – Noozhawk.com

Ex-employee gets prison for stealing $300,000 from Utica dentist

ROCCO LADUCA / Observer-Dispatch
Posted Sep 2, 2014 at 12:59 PM

A longtime office manager for Dr. Louis Rabice was sentenced to prison Tuesday for stealing $300,000 from the Utica dentist.

Mary Frank, 57, of Rome, received 1 to 3 years in prison for her guilty plea in Oneida County Court to second-degree grand larceny and fourth-degree criminal tax fraud.
As Frank appeared in court this week, she had already paid back the full amount of money she admitted stealing from the dentist’s office over a period of six or seven years. The money would be embezzled on a regular basis as Frank processed cash payments from patients.

Frank – who had worked for Rabice for 23 years – also agreed to pay more than $33,000 in state taxes that she never paid on the stolen money that would have been considered additional income.

“She ran into some tough times and had to pay some bills,” Frank’s attorney Frank Mellace later explained outside the courtroom. “She made some wrong decisions and she took some money that didn’t belong to her, unfortunately.”

In court, neither Frank nor Mellace offered any final words on the matter.

“I’m sure you’ve learned your lesson from this,” Judge Michael L. Dwyer told Frank, who replied yes.

Although Frank paid back the $300,000, Mellace said Frank had doubts she actually took that much money. Instead, she believes other employees were also taking advantage of the office’s accounting measures.

But investigators found no evidence that anyone other than Frank was stealing from Rabice, Assistant District Attorney Bernard Hyman said. This is a “classic case,” Hyman said, of what can happen when business owners place too much trust and authority in one employee without much oversight.

“Dr. Rabice was quite disappointed and would never have believed it was this particular person,” Hyman said.

 


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

http://www.uticaod.com/article/20140902/News/140909909?page=2

Pennsylvania office manager sentenced to 41 months for fraud — stole $475k

FOR IMMEDIATE RELEASE
November 1, 2012

PITTSBURGH, Pa. – A resident of Allegheny County, Pa., has been sentenced in federal court to 41 months in prison and restitution in the amount of $386,247 on her conviction of health care fraud, United States Attorney David J. Hickton announced today.

United States District Judge Cathy Bissoon imposed the sentence on Jill E. D’Angelo, 45.

According to information presented to the court, D’Angelo was the office manager of the dental offices located on Old Clairton Road in Pittsburgh, Pa. D’Angelo collected and deposited cash co-payments from patients, billed insurers, and reconciled billings and payments. During the course of the scheme from May 2003 to May 2010, she embezzled cash co-payments totaling $168,335.41. She also used a computer program that sent invoices directly to insurance companies. D’Angelo inputted a large number of dental services that were not rendered by the dental offices thereby causing the insurance companies to pay for services not rendered. The insurance companies in turn sent checks to the dental office as payment for these never rendered services. D’Angelo intercepted the insurance company’s payments, forged the dentist’s name and deposited the fraudulent proceeds into her personal account. This part of the embezzlement totaled $306,703.72. The total amount embezzled by D’Angelo was approximately $475,039.13.

Prior to imposing sentence, Judge Bissoon stated that due to the large sums of money embezzled and the betrayal of trust a 41-month sentence is necessary and appropriate.

Assistant United States Attorney Nelson P. Cohen prosecuted this case on behalf of the government.

U.S. Attorney Hickton commended the United States Postal Inspection Service for the investigation leading to the successful prosecution of D’Angelo.

 


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

Content retrieved from: USDOJ: US Attorney’s Office – Western Pennsylvania

Roswell GA office manager Emily Trimble embezzles “hundreds of thousands”

Emily Trimble accused of embezzling from Atlanta Dental Spa

 


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

Emily Trimble’s Record & Detailed Information

Emily Trimble’s Record Summary

Emily Trimble was taken into custody on 9/24/2015 in Fulton County, Georgia and charged with computer forgery, and financial transaction card fraud.

Emily Trimble’s Details

County Fulton County, GA
Booking Date 9/24/2015
Booking Number 1519525
Agency Roswell Police Department

Emily Trimble’s Description

Sex Female
Race White
Hair Brown
Eyes Hazel
Height 5′ 9
Weight 163lbs
Address Cumming, Ga 30040-4254