Wow — Albany NY Dentist sues, accusing ex-nun of bilking him out of nearly $1M

ALBANY – A former nun, who nearly 30 years ago was found to have defrauded a group of anesthesiologists, is being accused of draining nearly $1 million from an Albany dentist’s bank accounts.
Dr. James McMahon Jr., who operates McMahon Family Dentistry and J. McMahon Properties, LLC, filed the civil lawsuit Sept. 20, accusing Mary Ann Fuina, 80, of making 37 unauthorized withdrawals from his accounts, totaling $961,000, and using shell companies to hide the withdrawals from McMahon.
The lawsuit also names Fuina’s bookkeeping firm, Billing Electronic Systems Technology, of Colonie, Christine Mosher, an employee at the firm, Barbara O’Brien, the CEO of NorthEast IT Group, and Scott, Stackrow & Co., a Troy accounting firm that both McMahon and Fuina used.
The withdrawals went to cover unspecified personal and business expenses for Fuina, according to the lawsuit.
McMahon and his attorney, Donald Hillmann, declined to comment earlier this week.
Phone numbers associated with Fuina were disconnected; a message to Billing Electronic Systems Technology was not returned. O’Brien and Mosher could not be reached for comment. No one answered the door at an Albany house that records suggest is Fuina’s home.
A representative from Scott, Stackrow & Co., did not return a message asking for comment.
In 1991, a federal jury found in a civil lawsuit that Fuina, a former Sister of Mercy, defrauded Capital District Professional Management Systems by using company assets for her own benefit and made unauthorized credit-card purchases and took loans. The group sued Fuina in 1989 under the Racketeer Influenced and Corrupt Organizations Act of 1970, a law originally enacted to combat organized crime.
According to Times Union archives, Fuina worked for Professional Management Systems, a medical billing company set up by the anesthesiologists, for 16 years before resigning in June 1989 to form a rival company, Billing Electronic Systems Technology.
The jury awarded the group $750,000 in damages but did not find that Fuina violated the RICO Act. It does not appear that Fuina was ever criminally charged in that case.
At that time, Fuina was also sued in state Supreme Court for shifting $200,000 in corporate funds into her own bank account and criminal theft of trade secrets when she set up her bookkeeping company before resigning from Professional Management Systems, according to Times Union archives. That lawsuit also named Barbara O’Brien, who left the billing group to go work with Fuina. The results of that lawsuit were not immediately available.
The federal lawsuit alleged that while Fuina worked with Professional Management Services she ran up company debt to embezzle at least $60,000; submitted loan applications with fake signatures of company officers; charged to the firm thousands of dollars of personal purchases, including dog biscuits, bedsheets, a videocassette recorder and bicycle rack; billed the company for $5,510 worth of landscaping at her home; and sold to St. Peter’s Hospital for $19,330 part of the company’s leased telephone system.
It also alleges that Fuina diverted $15,500 through a company called Showcase Construction to one of the three employees who resigned with her and had the company pay about $30,000 to a firm she owned and operated, Management Advice Financial Planning, for work that was never done.
That firm, which was dissolved in 1990, played a key role in the new allegations, which lay out a simpler scheme.
Beginning in early 2017, Fuina allegedly made periodic withdrawals from McMahon’s accounts, typically by taking money from the dentistry’s account or line of credit, moving it to the property LLC and then writing herself a check or writing checks to Management Advice & Future Planning, according to the lawsuit. The LLC later received a check from Management Advice Financial Planning, the firm that Fuina dissolved in 1990.
According to the lawsuit and public records, O’Brien and Fuina are involved in each other’s businesses. The lawsuit claims, but does not exactly say how, that O’Brien either knew of the withdrawals or assisted with them.
McMahon hired Fuina and the other defendants in September 2006 to provide services for the dentistry practice he took over from his father, as well for his personal and business accounts. And McMahon appeared to have no cause for complaint until early 2019 when M&T Bank alerted him about several large withdrawals from his accounts. It was unclear why the bank did not alert him of the withdrawals for nearly two years.
Fuina allegedly made the first withdrawal on Jan. 4, 2017, taking $18,000 from one of McMahon’s accounts, according to a schedule of the alleged withdrawals filed with the lawsuit.
Another $18,000 was withdrawn a month later, followed by $45,000 on Feb. 6, 2017, according to the withdrawal scheduled filed with the lawsuit.
The withdrawals continued, with at least one a month through the end of the year. In August 2017 alone, Fuina allegedly withdrew a combined $101,000 from McMahon’s accounts.
The schedule filed with the lawsuit indicates she made at least some attempts at replenishing the funds. Over a three-day period at the end of December 2017 $200,000 was put back into McMahon’s accounts.
Five days later, Fuina allegedly made another $20,000 withdrawal.
The complaint also alleges that Fuina overcharged McMahon $20,000 for her services and assumed responsibility a $100,000 loan McMahon made to her sister.
Fuina allegedly used the funds for her personal use but the lawsuit does not specify what McMahon believes she spent the money on.
When McMahon confronted her about the missing money, Fuina was evasive and McMahon didn’t learn the full extent of his losses until May 2019, according to the complaint. McMahon said Fuina admitted to taking the money and proposed a restitution plan but also claimed that the money was a loan that she had always intended to repay.
In the complaint, McMahon’s attorney argues that Mosher, one of the Fuina’s employees who had access to McMahon’s check signature stamp, O’Brien, and the accounting firm all either had knowledge of the alleged thefts or should have realized what was going on. The lawsuit alleges, relying on the IP address, that Mosher’s computer was the one used to transfer funds. It does not allege that Mosher directly transferred the funds or received any of the money personally.
It also alleges that since the Scott, Stackrow firm was the accountant for McMahon and Fuina, the firm should have realized that the large, periodic withdrawals were improper and violated the firm’s fiduciary duties.
McMahon is asking for damages, interest and attorney’s fees. None of the plaintiffs filed a reply to the complaint as of Wednesday afternoon.

Content retrieved from: https://www.timesunion.com/news/article/Dentist-files-lawsuit-alleging-near-1-million-14464901.php

Big money in 1997 — Wisconsin manager sentenced for $800k embezzlement

A former office manager for a downtown dental office was sentenced to one year in prison for embezzling more than $800,000 from the business over nearly a seven-year period.

Paula M. Sullivan, 45, formerly of Wilmette and now of Whitewater, Wis., pled guilty to bank fraud.

Sullivan, who managed Katz & Gershenzon Ltd.’s dental practice at 30 N. Michigan Ave., forged hundreds of checks drawn on the firm’s account, authorities said.

Illinois woman charged with embezzling $600k from practice. Husband charged also.

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

A woman who worked as a receptionist and bookkeeper for an Arlington Heights dentist was charged with aggravated identity theft, financial fraud and theft for, authorities allege, stealing more than $600,000 from her employer over about six years beginning in 2009.

Charged along with Caren Irsuto, 56, was her husband Scott Irsuto, 58, who faces theft and financial fraud charges.

In setting Caren Irsuto’s bond at $600,000, Cook County Judge Marc Martin seemingly referenced the money authorities say she stole. Martin ordered Scott Irsuto held on $28,000 cash bail, the loss authorities attributed to him. Each must post the entire amount to be released from custody.

Caren Irsuto’s actions “had a devastating impact on the dental practice,” said Assistant Cook County State’s Attorney Karen Crothers, who described the dentist as a solo practitioner who noticed the theft in early 2016 after “an increase in business without a corresponding increase in revenue.”

He brought in a consultant and relieved Caren Irsuto of her duties, Crothers said.

On a subsequent Sunday when the office was closed, the dentist and his wife drove by the office and saw Caren and Scott Irsuto in the parking lot, Crothers said. When the dentist called Irsuto to ask why, she denied being there, Crothers said. The dentist never saw her again.

Meanwhile, an internal review showed “inconsistencies between accounts received and insurance reports,” Crothers said. The dentist eventually discovered Caren Irsuto failed to deposit 1,464 checks totaling $625,526.23, she said.

The checks, made out to the dental practice, came from 98 different insurers and dozens of patients, Crothers said. Each bore the endorsement of the dentist, who told authorities he did not sign any of the checks.

The defendants cashed the checks at currency exchanges, a gas station and a local bar or deposited them in a bank account, Crothers said, adding “it is believed the money ws used for a variety of things.”

Scott Irsuto next appears in court on March 27. Caren Irsuto appears in court on March 29.

Content retrieved from: https://www.dailyherald.com/news/20190320/employee-charged-with-stealing-600000-from-arlington-heights-dentist

Head of IT Department Accused of Embezzling $800k from California Non-profit Clinic

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

North County Health Services, is suing this man, Hector Ramos, for allegedly embezzling $800,000 from the organization.

North County Health Services provides health care, including dentistry, to low-income residents of California.

Mr. Ramos, who was residing in Murrieta, CA at the time, has also been charged with a number of criminal offenses. Bail was set at $1 million, with an additional stipulation that if posted, that proof of the legitimacy of the source of bail funds be provided.

Mr. Ramos allegedly created two fraudulent corporations that invoiced North County Health Services for purchases of computer hardware. Instead, it is alleged that funds were used to pay for trips, clothing, and a large payment to a Porsche dealership.

Mr. Ramos’s biographical information from a North county Health Services PowerPoint presentation indicates that he has been with the organization since 2014, has two graduate degrees, and speaks four languages.

Mr. Ramos has been arraigned and has pled not guilty to 49 charges.

For more information, please check out the story at https://www.latimes.com/local/lanow/la-me-ln-nonprofit-theft-charges-20171201-story.html

Prosperident nails another one — woman sentenced for defrauding Ontario dentist of $420,000

Update November 6, 2019 — Jennifer Leslie was sentenced to two years in prison for her crime.

“Let the record show the defendant is crying, and I regret that, but she has much to be ashamed of,” Justice Joseph De Filippis said Monday in the Ontario Court of Justice in St. Catharines.

Court was told that Leslie worked as a manager at dental offices in Fort Erie and Ridgeway. Starting in 2013, she made hundreds of unauthorized transactions and funnelled more than $420,000 into her personal bank accounts.

“There is no prospect of immediate restitution of any kind,” assistant Crown attorney Tim Hill told the judge.

“It’s difficult to imagine where all that money went.”

Some of it was used to fund family vacations, purchase a vehicle, invest in her children’s RESPs and gamble.

The dentist she worked for was forced to liquidate hundreds of thousands of dollars in investments to deal with the shortfall, court was told.

In a victim impact statement read into court, the dentist said he treated his employee like a member of his family.

“I can’t comprehend why she would do this to me,” he wrote. “I wouldn’t wish this on anyone.”

In addition to the prison sentence, Leslie was placed on probation for three years.


Original story:

Niagara Regional Police say that officers began investigating a situation last November after they were contacted by a local dentist who suspected his General Manager was defrauding his Ridgeway dentistry practice.

As a result of their investigation, a St. Catharines woman is facing charges after allegedly defrauding her employer of over $554,000 and the NRP’s fraud unit put out a warrant for the suspect’s arrest.

Yesterday the suspect, 37 year old Jennifer Leslie, was arrested at the Rainbow Bridge crossing into Canada and is charged with fraud over $5,000 and laundering the proceeds of crime.

Leslie is being held in custody pending a bail hearing today, March 15 at the Robert S.K. Welch Courthouse in St. Catharines.

Content retrieved from: http://www.niagarabuzz.ca/2018/03/15/police-reports/fraud-st-catharines-woman-facing-charges/

Colorado woman admits to embezzling $500,000 from dental office

Update January 4, 2019 — Ms. Bernazzani was sentenced to four years in prison today.




A 49-year-old Durango woman has been arrested for embezzling an estimated $500,000 from her former employer at a local dentist office over a six-year period.

Robin Bernazzani was booked this week into the La Plata County Jail on felony charges of theft from Dental Associates of the Southwest. She is free on $25,000 bail.

Calls to Bernazzani were not returned. Her attorney, Richard Jaye, also did not return calls seeking comment.

Dental Associates of the Southwest, a group of three or four dentists located at 801 Florida Road, also did not return calls seeking comment. The dentist office’s attorney, Michael McLachlan, said he was unable to comment because the case is actively under investigation.

“Until the investigation is terminated, we do not feel it’s appropriate to comment at this time,” McLachlan said.

According to an arrest affidavit, Bernazzani stole an estimated $500,000 by using methods such as writing checks to herself or using a doctor’s credit cards to pay for personal bills and online shopping.

Durango police issued the arrest warrant Monday.

Court records show Bernazzani and her lawyer went to the dental offices on May 1 to confess she had been embezzling for up to six years.

On May 9, Bernazzani gave McLachlan and the dental office a written confession that explained “why and when she began to embezzle the money,” according to the arrest affidavit. She also took “full responsibility for committing the crime,” the affidavit says.

McLachlan notified Durango police of the situation on May 29.

On May 30, Bernazzani submitted a second confession letter that went into greater detail on how she stole the money, along with a more accurate estimate of how much money she stole.

Among the methods used, Bernazzani would write checks to herself or one of her business accounts by using a signature stamp or forging a dentist’s signature. She would then enter the amount in QuickBooks as an expense to a dental lab or supply company.

Bernazzani also used a dentist’s credit card to pay for personal bills or online shopping, entering her charges as a bulk payment to a dental supply company, the arrest affidavit says.

The affidavit doesn’t say how long Bernazzani worked at the dental office or what her job title was.

Court records show Dental Associates of the Southwest has hired an accounting firm to complete a forensic audit to confirm the loss suffered by the dental office.

Bernazzani was arrested on suspicion of theft between $100,000 and $1 million, a Class 3 felony. Bernazzani also has a Facebook page for her work as a real estate agent.

Bernazzani is out on a $25,000 personal recognizance bond, which means she did not have to post any money to get out of jail but could be ordered to pay the full amount if she violates the terms of her release.

Bernazzani’s attorney, Jaye, filed a motion Thursday to disqualify the District Attorney’s Office, saying District Attorney Christian Champagne is a patient of Dental Associates of the Southwest.

“It goes without saying that neither a prospective juror or a presiding judge would be allowed to sit in this particular matter were they patients of the dentists,” Jaye wrote.

“To lower the bar for the prosecutor seems anomalous, and not in the furtherance of a transparent judicial system.”

Content retrieved from: https://durangoherald.com/articles/231594

A repeat offender receives 21 month jail sentence

We previously wrote about Jill D’Angelo, who embezzled more than $475,000, HERE.

However, it appears that not everybody looks at our Hall of Shame, because after spending 41 months in prison, Jill has been at it again.  Here is a recent news article showing what Jill has been up to.  She has now joined an exclusive fraternity known as the Half Million Dollar Club.


Former dental clinic manager gets fed prison in second embezzlement case

A federal judge on Thursday told Jill Bowser that her drug addiction does not excuse her “outrageous conduct” of embezzlement and forging prescriptions and sent her away for 21 months.

U.S. District Judge Cathy Bissoon also tacked on another 10 months for violating probation in a previous embezzlement case.

Bowser is a former dental office manager from West Mifflin.

Twice she has victimized employers who trusted her.

She went to prison the first time, got out, got a new job under a different name and then did the same thing.

Her previous victim, Marjorie Leof, a Pleasant Hills dentist, took the stand and said Ms. Bowser has no respect for the law and doesn’t care about the pain she causes.

“Her narcissism won’t allow it,” she said.

Bowser, 51, pleaded guilty in August to embezzlement and narcotics charges. She stole $87,000 from Steel City Dental Associates in Turtle Creek. She also forged prescriptions for narcotic painkillers so she could sell them.

Bowser and her public defender, Sarah Levin, had hoped for probation and a treatment program to help her deal with a decade-long addiction to narcotics.

Prosecutors wanted jail time.

Assistant U.S. Attorney Shaun Sweeney said that when Bowser was convicted of the same crimes in 2012, she told a judge that she would “never again commit such a stupid, irresponsible and dishonest act.”

Then she did exactly that.

After she was hired at SCDA using a different name, Mr. Sweeney said, she forged and mailed an employment verification form on SCDA letterhead to her probation officer. The letter, purportedly from the owner of the practice, said Bowser was working there, deceiving the probation officer into believing that SCDA knew about her past and hired her anyway.

Bowser used her maiden name and not her married name, Jill D’Angelo, which she had used in the previous case.

Mr. Sweeney said prison is the only way to stop her.

“She undoubtedly would have continued to forge and embezzle for as long as she could get away with it,” he said. “Fortunately, however, the USPO and the FBI were able to put a stop to the defendant’s criminal activity before the defendant completely destroyed SCDA and caused more losses to the insurers.”

The judge agreed and U.S. marshals led Bowser away.

She initially came to the attention of the FBI last year when federal probation officers said they thought she was forging prescriptions again.

She had previously been the officer manager at Dr. Leof’s practice. She forged prescriptions under various dentists’ names to obtain more than 100 scripts for painkillers in her name or the names of relatives, according to the FBI.

Agents also found that she was diverting checks from insurance companies that were supposed to go to the practice’s bank account.

The FBI said she diverted 129 checks and stole $475,000 in all.

She was released from prison in 2016 and was still on probation when SCDA hired her, not realizing who she was.

Content retrieved from: https://www.post-gazette.com/news/crime-courts/2018/12/06/Dental-clinic-manager-Jill-Bowser-federal-prison-second-embezzlement-case/stories/201812060141

Maine woman receives 2-year sentence for embezzling more than $500,000 from dentist and physician

Update September 11, 2018:

A 46-year-old Scarborough woman was sentenced Friday in federal court to two years in prison and three years of supervised release for embezzling from two health care providers and for using the Social Security number of another person.

Judge John A. Woodcock Jr. from the U.S. District Court for the District of Maine also ordered Carrie Caporino (who also may go by the name Carrie Cole) to pay $549,469 in restitution, according to a news release from the office of U.S. Attorney Halsey B. Frank of the District of Maine.

Caporino pleaded guilty to the charges on April 30.

According to court records, between 2014 and November 2016, Caporino worked as the office manager for a southern Maine dental practice and embezzled more than $293,000 by using office credit cards for personal expenses, using the office checkbook to pay rent and other personal expenses and by making internet transfers from an office bank account to pay a personal credit card and her PayPal account.

Between December 2016 and 2017, Caporino was the office manager for a Falmouth physician and embezzled more than $255,000 from his practice by stealing checks mailed to the office by patients and insurance companies and then depositing them to her own bank accounts using her smartphone.

Court documents also stated that in January 2014, Caporino fraudulently used the Social Security number of a southern Maine resident on a health insurance application.

In announcing her sentence, Woodcock told Caporino that he found it particularly reprehensible that she victimized a dentist and a doctor, stating that her actions resulted in a “catastrophic victimization of two fine gentlemen who dedicated their lives to helping others.”

Both employers are now closed, according the U.S. Attorney’s news release.

Content retrieved from: http://www.mainebiz.biz/article/20180910/NEWS01/180919995


Original post:

A Scarborough woman pleaded guilty Monday to embezzling more than $500,000 from a dentist and a doctor.

Carrie Caporino, 46, entered the guilty pleas in U.S. District Court in Portland to two counts of embezzlement and one count of Social Security number fraud.

According to authorities, from 2014 to 2016, Caporino embezzled about $295,000 from a dental practice by putting personal charges on office credit cards, using money from the practice to pay a personal credit card bill and a PayPal account, and by writing office checks to cover personal bills, including her rent.

The dental practice, which is not named in court documents, has offices in Portland, Biddeford and Yarmouth.

In 2016 and 2017, federal officials said, Caporino embezzled about $253,000 from a Falmouth doctor by depositing checks intended for the doctor into her personal checking account. She also wrote unauthorized office checks to herself, authorities said.

The Falmouth physician is not identified by name in court documents and is only referred to as the “victim” by the FBI agent who investigated the case.

According to the charges, Caporino also used a Social Security number that was not assigned to her to apply for health insurance when she worked for the dentist.

She faces up to 10 years in prison on the embezzlement counts and up to five years on the Social Security count, along with fines of up to $250,000 on each count.

Content retrieved from: https://www.centralmaine.com/2018/04/30/scarborough-office-worker-pleads-to-embezzlement/

Stamford CT Dental Office Manager Sentenced to Prison for Defrauding Insurance Companies

Deirdre M. Daly, United States Attorney for the District of Connecticut, announced that ELENA ILIZAROV, 45, of Stamford, was sentenced today by U.S. District Judge Victor A. Bolden in Bridgeport to 12 months and one day of imprisonment, followed by three years of supervised release, for using an identity theft victim’s personal identifying information to submit fraudulent bills to private insurance companies offering dental insurance.

According to court documents and statements made in court, ILIZAROV served as the office manager for Advanced Dentistry, a dental practice located in Stamford.  Between 2005 and 2016, ILIZAROV billed 37 private dental insurance companies for services allegedly performed by an identity theft victim for patients of Advanced Dentistry, when the victim did not in fact perform those services.  The identity theft victim was a dentist who had been affiliated with Advanced Dentistry for a short period of time and retired fully from dentistry in 2011.  In total, ILIZAROV earned more than $1.2 million by billing in the name of the retired dentist.

Between 2011 and 2015, approximately $581,729 was paid by private insurance companies to Advanced Dentistry for services allegedly provided by the retired dentist.  As a result, the insurance companies issued 1099 forms to the Internal Revenue Service pertaining to the retired dentist.  In 2015 and 2016, ILIZAROV renewed the retired dentist’s Connecticut dental license and controlled substance registrations, paying for the renewals with her personal credit card.  She also applied for, and received, liability insurance in the name of the retired dentist for several years.

ILIZAROV was arrested on a federal criminal complaint on June 21, 2016.  On March 13, 2017, she pleaded guilty to one count of wire fraud.

Judge Bolden will issue a restitution order within 30 days.

This matter was investigated by the Federal Bureau of Investigation, Internal Revenue Service – Criminal Investigation Division and U.S. Department of Health and Human Services – Office of Inspector General.  The case was prosecuted by Assistant U.S. Attorneys Sarala V. Nagala and David J. Sheldon.

Content retrieved from: https://www.justice.gov/usao-ct/pr/stamford-dental-office-manager-sentenced-prison-defrauding-insurance-companies

Australian woman jailed for seven years after siphoning almost $1 million from boss

Tina Maree Bartlem

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

A GOLD Coast mother who previously lived with her in-laws has been jailed for seven years for siphoning almost $800,000 from her boss.

She said she did it to win over her father’s “love”.

Tina Maree Bartlem, 35, transferred money from Robina Town Dental into her own account at least 250 times over three years while working as practice manager.

On Friday, she was sentenced in the Southport District Court to seven years jail after pleading guilty to several counts of fraud totalling $724,966.53 in 2008-2011. Bartlem’s fraud was not discovered until 2014. She will be released on parole in September 2019.

A psychological report revealed Bartlem began stealing the money to help out her late father, Grahame Colwell, who allegedly lost everything through a Nigerian scam. Bartlem also used business credit cards to buy three nights accommodation at a Peppers hotel and personalised licence plates, court documents show.

The mother of one told a psychiatrist she went on holidays to New Zealand and Hawaii with her family but was “at a loss to understand where all the money went”.

She told a psychiatrist she could not specifically remember transferring the money to her father “other than giving her father money to ‘love me’”.

She also conceded “maybe” she gambled the money.

The Ashmore woman described her relationship with her father as “dysfunctional”.

“I love him dearly but as a child, and adult, I never experienced unconditional love from him,” she wrote. “I am horrified by my actions in terms of the charges against me. To this day I have no memory of taking the amount of funds.”

Documents showed Bartlem’s ex-husband of more than a decade did not know his wife was stealing. “He indicated … they were ‘never rolling in cash’.”

Mr Bartlem was surprised to learn she worked only part-time “as she went to work everyday and he was a stay-at-home dad to their daughter”.

A psychiatric report revealed Bartlem claimed she heard voices of two other woman. She attended a Gold Coast Baptist church, also studied counselling and said she wanted her life to “mean something”.

Former Robina Town Dental owner Alistair Henry said the practice was sold in 2011 because they believed it was struggling financially.

“We haven’t received a cent and want to warn other small business owners that someone who comes across as quite trustworthy can totally abuse your trust,” said Mr Henry.

Defence lawyer Mark Donnelly, of Kroesen and Co Lawyers, said his client was “very remorseful and had taken a lot of steps to turn her life around”.

Content retrieved from: http://www.goldcoastbulletin.com.au/news/crime-court/gold-coast-mum-jailed-for-seven-years-after-siphoning-almost-1-million-from-boss/news-story/14e6bdbd506966e75c07bdee21266c75