Assistant U.S. Attorney Trini E. Ross, who is handling the
case, stated that according to the complaint, in August 2012, the defendant, a
Certified Public Accountant (CPA), was hired by a business owner to handle all
of the bookkeeping responsibilities for his business. Responsibilities included
paying vendors, employee payroll, and personal and business tax return
preparation. In order to perform the accounting duties, Stevens was given
access to the business’ banking account information, which included the routing
and account numbers for the business owner’s two business accounts at a Five
Star Bank branch in Warsaw, NY.
Beginning in early 2016, the defendant began to notify the
business owner that the business was not doing well financially. For instance,
a $30,000.00 line of credit at Five Star Bank was maxed out without
authorization. When questioned about the line of credit, Stevens told the
business owner that the business was not generating enough revenue. Also,
sometime in 2016, the business owner received a letter from the Internal
Revenue Service stating that his 2015 taxes had not been paid. When the
business owner questioned the defendant, Stevens again stated that the business
was not generating enough revenue.
In September 2016, the business owner realized that monthly
statements for the Five Star Bank accounts were no longer being received at the
business owner’s office. On March 24, 2017, the business owner went to the bank
branch to review the business accounts activity. The business owner discovered
two recent checks, both made payable to "Joseph Stevens," with the
business owner’s forged signature. The business owner informed the bank of the
issue, and requested copies of all records related to the business accounts.
On April 4, 2017, the business owner received a telephone
call from Five Star Bank and was told that someone was in the branch attempting
to negotiate a $5,000.00 check drawn against the business owner's account. The
business owner advised the bank that the $5,000.00 check was not authorized and
to freeze the account. While still on the telephone with a bank representative,
the business owner received a telephone call from the defendant stating that
the business accounts were frozen.
According to the complaint, between September 2013, and
April 2017, Stevens made approximately $470,000.00 in unauthorized withdrawals
from the business owner’s accounts.
The defendant made an initial appearance before U.S.
Magistrate Judge Jeremiah J. McCarthy and is being detained.
The criminal complaint is the result of an investigation by
the Internal Revenue Service, Criminal Investigations Division, under the direction
of James D. Robnett, Special Agent-in-Charge, New York Field Office, and the
United States Postal Inspection Service, under the direction of
Inspector-in-Charge Shelly Binkowski of the Boston Division.
