Former Bookkeeper Sentenced in Two Separate Embezzlement Cases

Modified: June 15, 2021 10:16am

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Erie County District Attorney John J. Flynn announces that 37-year-old Sarah M. Smith of Town of Tonawanda was virtually sentenced this morning before County Court Judge Kenneth Case to 3 to 6 years in state prison. She was sentenced as a second felony offender.

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.

Smith pleaded guilty to one count of Grand Larceny in the Second Degree (Class “C” felony), the highest sustainable charge, on March 30, 2021.

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 was ordered to make restitution to both victims at the conclusion of her state prison sentence, totaling $47,590.  It was discovered some of the stolen funds from the victims in Tonawanda were used to pay back the victims in Hamburg.

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) Bureau.