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.
