James Smyth, a New York City Deputy Sheriff, was arrested and charged with Grand Larceny, falsifying business records and petit larceny for allegedly embezzling more than $13,000 from the New York City Deputy Sheriffs’’ Association while serving as the union’s treasurer.

Between February 2008 and January 2009, Smyth allegedly wrote eight unauthorized union checks to himself from three of the union accounts. In efforts to conceal his embezzlement of approximately $13,000, Smyth purportedly created false records of expenditures for the union. Investigation revealed that some of expenditures Smyth listed were never acquired by the union.

If convicted, Smyth faces a maximum penalty of more than 10 years in prison. The defendant is currently suspended from his duties without pay.

Anne Salvant and Michelle Timothee, a New York licensed practical nurse and her patient’s mother consecutively, were both arrested and charged with Grand Larceny in the Third Degree, for defrauding the New York Medicaid program of over $32,000. Salvant was additionally charged with 3 counts of Offering a False Instrument for Filing in the First Degree and Falsifying Business Records in the First Degree.

Between October 2007 and May 2010, Salvant and Timonthee had allegedly conspired and acted on a scheme to defraud Medicaid. Salvant, a New York State licensed practical nurse who was assigned to care for Timonthee’s disabled son, has been purportedly submitting falsified nurses’ notes and time sheets to Accucare Nursing and Homecare to bill for her “work”.

However, investigations on Salvant revealed undercover video surveillance of Salvant’s absence from Timonthee’s home for the hours she billed Medicaid.  Timonthee purportedly received a portion of Medicaid’s payment for her participation in Salvant’s scheme.

If convicted of all the charged counts, Salvant and Timonthee face more than 5 years in prison

Michael Richter, the former manager of five apartment buildings in Queens, New York, was arrested and charged with multiple counts of grand larceny and falsifying business records for allegedly embezzling approximately $950,000 of tenant maintenance fees.

Between January 2004 and August 2009, Richter allegedly abused his position as a managing agent from Charter Management Realty Inc. and stole approximately $950,000 from the company’s lockbox. These funds were supposedly used for each of the contracted building’s expenses such as utility bills and staff salaries.

Richter also allegedly tried to cover his thefts by falsifying the annual accounting reports for each of the five apartment buildings.

If convicted, Richter faces a maximum penalty of 15 years in prison.

Richard Bassik, property manager of New York City Downtown Properties Inc., was charged with multiple counts Grand Larceny, Scheme to Defraud and Falsifying Business Records in an alleged conspiracy to steal more than $2.1 million from 13 New York State properties.

Between January 2005 and August 2009, Bassik allegedly abused his position as property manager to steal more $1.7 million from his employer’s clients. As property manager for Downtown Properties Inc., Bassik was responsible for managing the buildings’ operations and finance.

Bassik allegedly created shell accounts for the building he managed and used an outside accounting firm to transfer funds to such accounts. Once the funds were transferred to these shell accounts, Bassik opened new accounts for the building with himself as the sole signatory, and used these funds for this personal expense. Bassik also allegedly created shell companies to submit fraudulent invoices to the accounting firm in attempt to receive funds for insurance coverage when in fact; the funds were directly deposited into his personal bank accounts.

If convicted, Bassik faces a maximum penalty of more than 15 years in prison.

Ygal Lalush, a former employee of S. Dahan Piping and Heating Corporation in Queens, New York, was arrested and charged with grand larceny, criminal possession of stolen property, forgery, falsifying business records, offering a false instrument for filing and scheme to defraud, for attempting to steal his employer’s business while the wife was overseas burying her husband and son.

In the event after Sara Dahan, widow of S. Dahan Piping’s owner, went to Israel to bury her husband and son, she left the company in temporary control of Lalush. Throughout Dahan’s departure, Lalush allegedly stole $30,000 from the company, changed all the locks at the business, and changed the business address to the defendant’s home address.

Lalush also purportedly created new bank accounts under S. Dahan Heating but constructed business under City Sewer Specialist while listing his home address as the company’s address.

If convicted, Lalush faces a maximum penalty of 15 years in prison.

John F. Haggerty, former volunteer for New York City’s Mayor Michael R. Bloomberg’s reelection campaign and Special Election Operations, LLC were arrested and charged with Grand Larceny, Money Laundering and Falsifying Business Records in their conspiracy to steal approximately $1.1 million from Mayor Bloomberg.

In the late summer of 2009, Haggerty was granted a $1.1 million of Bloomberg’s personal funds by falsely representing to Mayor Bloomberg’s campaign agents that he would arrange Election Day ballot security and poll watching operation through the New York State Independence. Haggerty also created a shell company called Special Election Operations to receive $750,000 from the party and then transfer approximately $600,000 of the stolen funds for Haggerty’s personal expenses.

If convicted, Haggerty faces a more than 44 years in prison and a forfeiture of $1.1 million.

A year after the jury’s conviction, V. Reddy Kancharla, former owner of Testwell Laboratories; the leading cement testing company for New York City, was sentenced to 7 to 21 years in prison and $1,761,099 in reparations for 15 counts of falsifying business records and related charges.

On a separate conviction, Testwell Laboratories also has to pay $225,000 in reparations for 11 counts of enterprise corruption.

Prosecution on Kancharla and Testwell began in October 2008 when monitors uncovered irregularities at the new Yankee Stadium and the new World Trade Center. Investigation revealed that Testwell had been faking concrete mix and strength tests, filing false invoices and creating fraudulent steel inspection reports.

Arlether Middleton and her daughter Twana Rose, have been arrested and variously charged with Grand Larceny, multiple counts of Falsifying Business Records and Offering a False Instrument for Filing, for defrauding the New York City’s Tenant Interim Lease Program of more than $30,000.

Both mother and daughter hold positions within the Tenant Interim Lease Program that allows them to financial access a government funded building in Bronx, New York. Investigators say that between January 2005 and July 2006, the defendants allegedly schemed to take more than $30,000 from the Bronx Tenants Association’s bank account to pay for personal expenses.

Middleton and Rose purportedly submitted to the New York City Housing Preservation and Development Department altered bank statements and financial reports to cover up both defendants’ fraud.

If convicted, Rose faces a maximum penalty of 7 years in prison. Middleton faces a maximum penalty of 100 years in prison.

Luis Nunez, sole property manager for several building around the Morningside area in New York City, was charged with Scheme to Defraud, Grand Larceny, and Falsifying Business Records for stealing more than $879,000 of several corporations’ rental income.

Between June 2005 and April 2009, Nunez allegedly misrepresented to new tenants that he is the owner of the several Morningside properties and directed them to make the rent checks payable to his personal account.

Nunez also purportedly manipulated and falsified computer records of new tenant information in order to conceal his rental income thefts.

Nunez now faces a maximum penalty of 23 years in prison for 3 counts of Grand Larceny in the 2^nd Degree, 1 count of Scheme to Defraud in the 1^st Degree, and 11 counts of Falsifying Business Records in the 1^st Degree.

Keith Ryan Jr. a local New York State resident, has been charged with Grand Larceny for fraudulently collecting $8,727 of unemployment benefits while holding 3 jobs, and with Falsifying Business Records for not reporting any of his earned income to the New York State Department of Labor.

Keith Ryan Jr.’s father Keith Ryan Sr. was also charged with Falsifying Business Records in the 2^nd degree. Ryan Jr. also allegedly used another employee’s swipe card to complete his co-worker’s overtime hours in order to pay off the debt he owed to him.

Keith Ryan Sr. was his son supervisor and Chief at the Village of Farmingdale Fire Department when his son worked part-time there. Ryan Sr. allegedly knew what Ryan Jr. was doing and still signed off on the false time sheets.

Ryan Jr. faces a maximum penalty of 7 years in prison if convicted of Grand Larceny in the 2^nd degree and Falsifying Records in the 1^st degree.

Ryan Sr. faces a maximum penalty of 1 year in prison if convicted of falsifying Business Records in the 2^nd degree.