Ohio woman embezzled $26,500 from dentist; sentenced to 15 months in prison

summer salm

HAMILTON — A woman who embezzled $26,500 from a West Chester Twp. dental office will spend the next 15 months in prison.

Summer Salm, 34, of Franklin was sentenced by Butler County Common Pleas Judge Michael Sage Wednesday after pleading guilty to two counts of theft by deception in August.

Butler County Prosecutor Mike Gmoser said Salm worked for Dr. Joel Koch in his dental offices as a billing clerk. When people paid their co-pays, Gmoser said Salm would enter the amount in the computer, give the patient a receipt and then erase the payment and pocket the cash.

The second prong to her “elaborate scam” was to bill her insurance for false medical claims for family members and then retain the 80 percent insurance payment, according to Gmoser. He credited his assistant prosecutor Susan Schultz and West Chester Twp. Det. Jim Thomas for securing Salm’s conviction.

“This was an outstanding effort by our ‘white collar’ team,” Gmoser said. “It takes a lot of diligence and keen investigative skills to put together a successful financial fraud case, and with the assistance of Detective Thomas, Assistant Prosecutor Schultz was able to present a very clear case to the jury.”


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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