Bookkeeper Pleads Guilty to Grand Larceny Charge While Pending Sentence in a Separate Embezzlement Case

Modified: March 30, 2021 10:30am

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Erie County District Attorney John J. Flynn announces that 37-year-old Sarah M. Smith of Town of Tonawanda pleaded guilty yesterday afternoon before Erie County Court Judge Kenneth Case to one count of Grand Larceny in the Second Degree (Class “C” felony). She pleaded guilty to the highest sustainable charge.

The defendant admitted to stealing approximately $136,000 while employed as a bookkeeper for a company in the Town of Tonawanda. An audit was conducted after the business noticed that an invoice had been entered twice. It was determined that between August 21, 2018 and April 4, 2019, the defendant deposited numerous company payments into her personal bank account.

The defendant committed the crime while pending sentence in a separate case. She pleaded guilty to one count of Grand Larceny in the Second Degree, the highest sustainable charge, for stealing $87,019.84 while employed as a secretary/bookkeeper for a business in the Town of Hamburg from July 1, 2017 and August 31, 2018.

Smith faces a maximum of 8 years in prison when she is sentenced as a second felony offender on both cases on Tuesday, June 8, 2021 at 9:30 a.m. She remains held without bail for violating a court order.

DA Flynn commends the Town of Tonawanda Police Department and Town of Hamburg Police Department for their work in the investigation.

The case was prosecuted by Assistant District Attorney Gary Ertel of the DA’s Special Investigations and Prosecutions (SIP) Unit.