Often, they are people their employers trust. They've been named employee of the month, received commendations, and in one case, won the citizen of the year award.
They are the last people you would think to be wary of.
By the time they're caught, they've managed to steal thousands of dollars from the company's coffers. Sometimes it's even taxpayer money.
The Merrimack Valley and Southern New Hampshire have seen an abundance of large-scale embezzlement crimes in recent months. It's happened everywhere: at town hall, in a hospital accounting department, at high-tech firms, and even at a church.
The embezzlers write out checks, funnel money to themselves after writing out fake purchase orders, file false reimbursements and manipulate paperwork.
"It's usually driven by debt or vices, like gambling," Lawrence police Chief John Romero said. "We've had a few cases recently."
On Tuesday, North Andover Purchasing Director Joseph Lydick appeared before a judge in Lawrence District Court on charges he embezzled $20,800 of the town's money.
Lydick, a Derry, N.H., resident, told police he stole to pay for an engagement ring for his girlfriend. He sold town plows, trucks and equipment on eBay and pocketed some of the profits, according to police reports.
That case is just the latest in a string of alleged employee thefts.
Earlier this month, a former employee of a Londonderry, N.H., construction company pleaded guilty to stealing as much as $200,000 from the company's bank accounts. Michelle Cote, 35, will be sentenced in February for writing out checks and opening a credit card in her boss' name to purchase home furniture.
In October, Marie Morey, a longtime employee in Lawrence District Court's probation department, was charged with stealing $6,350 by "manipulating the records and bank deposits."
And in September, Groveland resident Theresa Roccapriore was arrested for allegedly embezzling $136,103 while working in Lawrence General Hospital's accounting department by writing checks to herself.
And the list goes on.
Why do they steal?
So why do people steal from their employers, and what motivates them to keep stealing?
It's a question even the experts struggle to answer.
"The temptation, the vindictiveness against the company for a perceived injustice, financial need... there are a variety of reasons," said John Case, of www.employeetheft.com, who has been advising companies for 40 years on how to prevent and spot employee theft.
While some experts maintain that employee theft has picked up due to the poor economy, and others say tight budgets are bringing embezzlement to light, Case has his own theory — people who are going to steal are going to steal.
"In my experience, to be honest, economic conditions really aren't as much of a factor as opportunity," he said.
Joe Cotton, executive director of the Psychological Center in Lawrence, said people who steal often lack two characteristics — delay of gratification and impulse control.
"Often, they don't anticipate punishment," he said. "They're risk takers."
The reasons for embezzlement are many, but usually stem from greed or desperation.
With Lydick, it was the engagement ring.
Police reports say Roccapriore, who is accused of stealing from the hospital, is a cancer patient.
One embezzler did it for new furniture. Another admitted to a gambling problem.
"All theft starts out very small," Case said. "It grows when confidence grows. It generally doesn't stop until the company stops it. ... They don't stop because they get guilty feelings."
These embezzlers have also developed a dependence on the money.
"They can't afford to stop stealing in their minds," Case said.
Trust no one
So who steals? All kinds of people do, Case said.
There is no one organization keeping track of employee theft. But according to the Association of Certified Fraud Examiners, companies are losing billions of dollars every year.
But it is the seemingly model employees who usually get away with stealing the big bucks.
"You have a tendency to spend more attention on those people you don't trust. But sometimes the people you think will steal aren't as prone to steal as the people you don't watch," Case said. "The people you trust sort of get ignored."
And trusted employees usually have all the tools — access to a company's checks, bank account, credit cards and financial documents. They rarely take days off, for fear that a substitute might become suspicious. They insist on doing everything.
Too often, Cotton said, people associate accomplishments with honesty.
Cheryl Crawford, the former director of the Derry, N.H., Economic Development Corp. and a past Derry Citizen of the Year, was sentenced to one year in prison in 2007, after she was convicted of embezzling more than $350,000 to feed an Internet gambling addiction.
She had wired money to herself 218 times.
"Someone who does well at work and acts as a highly disciplined person isn't necessarily honest," Cotton said.
Case said company heads should watch for unexplained changes in revenue, increased write-offs and supplier complaints about slow payments or double billing.
Employers are getting the police involved more often, Case said.
"It used to never surface that much. Employers would just fire them for something else," he said. "They didn't want to talk about it. Now, the problem is starting to be more evident and they are less hesitant to cover it up."
recent CASes in the news
Dawn Appel, North Andover — Charged with taking $38,482 from the North Parish Church. Case remains open.
Michelle Cote, Londonderry, N.H. — Stole $200,000 from Lambs Construction Corp. bank accounts. She was convicted, and is scheduled to be sentenced in January.
Cheryl Crawford, Derry, N.H. — Former Derry Citizen of the Year took more than $350,000 from the Derry Economic Development Corp. She was sentenced to one year in prison, and ordered to repay the victims and complete 100 hours of community service.
Joseph Lydick, Derry, N.H. — North Andover purchasing agent was charged with embezzling $20,800 of the town's money. Case remains open.
Marie Morey, Lawrence — Charged with taking $6,350 from the probation department at Lawrence District Court. Case remains open.
Alfred Perry, North Andover — The former chairman of the North Andover School Committee stole $22,361 from clients of his insurance agency. He was sentenced to two years probation and ordered to repay the victims.
Theresa Roccapriore, Groveland — Charged with stealing $136,000 from Lawrence General Hospital. Case remains open.
