Embezzlement Attorney

Embezzlement Defense Attorney in Suffolk County, New York

Being charged with embezzlement in Suffolk County is an extremely serious matter that can result in lengthy prison sentences, substantial fines, massive restitution obligations, permanent felony convictions, and devastating consequences for your career, professional licenses, and financial future. Embezzlement cases involve allegations of stealing money or property that was entrusted to you, typically in employment or fiduciary contexts, and prosecutors treat these cases as serious violations of trust. Attorney Michael Brown is Suffolk County’s most experienced embezzlement defense lawyer, with a proven track record of successfully defending clients against embezzlement and related charges.

Understanding Embezzlement Under New York Law

Unlike many states, New York does not have a separate “embezzlement” statute. Instead, embezzlement is prosecuted under New York’s general larceny laws in Article 155 of the Penal Law. Embezzlement is simply larceny where the defendant had lawful possession of the property initially but wrongfully converted it for their own use or benefit.

The key distinction between embezzlement and other theft is that embezzlers typically have legitimate access to the money or property as part of their job duties, fiduciary responsibilities, or positions of trust. Common examples include:

• Employees stealing from employers
• Accountants or bookkeepers taking client or company funds
• Financial advisors misappropriating client investments
• Corporate officers diverting company assets
• Trustees stealing from estates or trusts
• Non-profit officers or board members taking organizational funds
• Property managers stealing rent payments or security deposits

Because embezzlement involves breach of trust and often occurs over extended periods resulting in substantial losses, these cases are prosecuted aggressively and frequently result in high-degree felony charges.

Larceny Charges for Embezzlement

Embezzlement is charged under New York Penal Law Article 155 based on the value of property taken:

Grand Larceny in the Fourth Degree

Under New York Penal Law § 155.30, this Class E felony applies when property value exceeds $1,000. Many embezzlement cases start at this level.

Penalties:

• Prison Time: Up to 4 years in state prison
• Probation: Possible for first-time offenders
• Fines: Up to $5,000 plus surcharges
• Restitution: Full payment of all stolen funds
• Permanent Felony Record: Career-ending consequences

Grand Larceny in the Third Degree

Under New York Penal Law § 155.35, this Class D felony applies when property value exceeds $3,000.

Penalties:

• Prison Time: 2 to 7 years in state prison
• Fines: Up to $5,000
• Restitution: Full repayment of losses
• Permanent Serious Felony Record

Grand Larceny in the Second Degree

Under New York Penal Law § 155.40, this Class C felony applies when property value exceeds $50,000—a threshold commonly reached in embezzlement schemes.

Penalties:

• Prison Time: 3.5 to 15 years in state prison
• Substantial Fines: Up to $5,000
• Restitution: Full payment of all losses
• Permanent Serious Felony Record: Devastating career consequences

Grand Larceny in the First Degree

Under New York Penal Law § 155.42, this Class B felony applies when property value exceeds $1,000,000—not uncommon in corporate embezzlement or long-running schemes.

Penalties:

• Prison Time: 5 to 25 years in state prison
• Massive Fines: Up to $5,000
• Restitution: Payment potentially in millions of dollars
• Permanent Class B Felony Record: Life-destroying conviction

Related Embezzlement Charges

Falsifying Business Records

Embezzlement almost always involves falsifying records to conceal the theft. Under New York Penal Law Article 175:

Falsifying Business Records in the Second Degree (Class A misdemeanor): Making false entries or altering records with intent to defraud

Falsifying Business Records in the First Degree (Class E felony): Falsifying records with intent to commit another crime or conceal commission of a crime

Criminal Possession of Stolen Property

Under Article 165, possessing embezzled funds or using stolen money constitutes criminal possession of stolen property, charged in degrees from fifth (Class A misdemeanor) to first (Class B felony) based on value.

Scheme to Defraud

Under New York Penal Law § 190.65, Scheme to Defraud in the First Degree is a Class E felony when someone engages in a systematic ongoing course of conduct to defraud and obtains property exceeding $1,000. This charge often accompanies embezzlement charges.

Tax Fraud

Embezzlement schemes often involve tax fraud when stolen income isn’t reported. New York Penal Law Article 1800 addresses criminal tax fraud offenses ranging from misdemeanors to Class B felonies based on amounts involved.

Common Embezzlement Scenarios

Employee Embezzlement

The most common embezzlement cases involve employees stealing from employers through:

• Taking cash from registers or accounts
• Creating fictitious vendors and approving fraudulent payments
• Submitting false expense reports
• Manipulating payroll systems
• Stealing inventory or equipment
• Diverting customer payments
• Using company credit cards for personal expenses

Bookkeeper and Accountant Embezzlement

Individuals with access to financial systems embezzle by:

• Writing unauthorized checks
• Making electronic transfers to personal accounts
• Creating false invoices
• Manipulating accounting records
• Skimming cash receipts
• Padding expenses

Corporate Officer Embezzlement

Executive-level embezzlement involves:

• Diverting company funds for personal use
• Unauthorized bonuses or compensation
• Using corporate assets for personal benefit
• Self-dealing transactions
• Misappropriating shareholder funds

Fiduciary Embezzlement

Trustees, executors, guardians, and other fiduciaries embezzle by:

• Taking assets from estates or trusts
• Using trust funds for personal expenses
• Selling trust property and keeping proceeds
• Making unauthorized investments benefiting themselves

Non-Profit Embezzlement

Officers and employees of charitable organizations embezzle through:

• Taking donations or fundraising proceeds
• Using organizational funds for personal expenses
• Creating false expenses
• Diverting grant funds

Long-Term Consequences of Embezzlement Convictions

Career Devastation

Embezzlement convictions permanently destroy careers:

• Automatic termination from current employment
• Permanent inability to work in financial services, banking, or accounting
• Professional license revocation (CPAs, attorneys, financial advisors)
• Employers automatically disqualify applicants with embezzlement convictions
• Positions of trust are permanently unavailable
• Bonding companies refuse surety bonds required for many positions

Professional License Revocation

Embezzlement convictions result in automatic license revocation:

• CPAs and accountants lose licenses permanently
• Attorneys face disbarment
• Financial advisors and brokers are barred from industry
• Real estate agents lose licenses
• Insurance agents cannot practice
• Many other licensed professionals face discipline

Financial Ruin

Beyond criminal penalties, embezzlement convictions cause:

• Massive restitution obligations potentially exceeding hundreds of thousands or millions
• Civil lawsuits from victims seeking additional damages
• Wage garnishment for restitution payments
• Asset seizure and forfeiture
• Bankruptcy (though restitution often survives bankruptcy)
• Inability to obtain employment with living wages

Immigration Consequences

For non-citizens, embezzlement convictions are catastrophic:

• Embezzlement constitutes a “crime involving moral turpitude”
• Convictions trigger deportation proceedings
• Naturalization applications are denied
• Legal permanent residents lose status
• Re-entry becomes impossible

Reputational Destruction

Embezzlement carries unique stigma:

• Media coverage in many cases
• Professional communities permanently shun embezzlers
• Personal relationships are destroyed
• Community standing is obliterated
• Social isolation
• Permanent digital records

Common Defenses to Embezzlement Charges

As Suffolk County’s most experienced embezzlement defense attorney, Michael Brown employs sophisticated strategies:

Lack of Intent

Embezzlement requires intent to permanently deprive the owner of property. Attorney Brown demonstrates:

• You intended to repay or return the funds
• You believed you had authorization
• Actions were mistakes, not intentional theft
• You lacked criminal intent

Authorization and Permission

If you had permission to use funds or assets, this negates wrongful taking. Attorney Brown establishes:

• You had authorization from superiors
• Company policies permitted the conduct
• Prior practices established permission
• Misunderstandings about authorization

Claim of Right

If you believed in good faith you had a right to the property, this defeats intent. Attorney Brown shows:

• You believed you were owed the money (unpaid wages, bonuses, etc.)
• Legitimate disputes over compensation
• Good faith belief in entitlement

Insufficient Evidence

Attorney Brown demonstrates:

• Evidence is insufficient to prove guilt beyond reasonable doubt
• Accounting irregularities don’t prove theft
• Alternative explanations exist for missing funds
• Prosecution cannot establish you took the money

False Accusations

Embezzlement allegations are sometimes fabricated:

• Employers falsely accuse employees to cover their own misconduct
• Accounting errors are blamed on employees
• Business partners falsely accuse each other
• Scapegoating occurs when funds go missing

Attorney Brown thoroughly investigates and exposes false accusations.

Challenging Financial Evidence

Embezzlement cases depend on financial evidence. Attorney Brown challenges:

• Accuracy of accounting records and audits
• Methodology used to calculate losses
• Whether alleged losses actually occurred
• Alternative explanations for financial discrepancies
• Qualifications of forensic accountants

Constitutional Violations

Attorney Brown examines whether:

• Statements were obtained in violation of Miranda rights
• Searches of computers or records were unconstitutional
• Evidence should be suppressed

Negotiating Favorable Resolutions

Attorney Brown’s experience often results in:

• Reduction from higher to lower degree charges
• Reduction from felony to misdemeanor
• Plea agreements emphasizing restitution over incarceration
• Probation instead of prison
• Agreements protecting professional licenses where possible
• Resolutions minimizing immigration consequences

Five Reasons Attorney Michael Brown Is Your Best Choice for Embezzlement Defense

1. Unmatched Experience in Complex Financial Crime Cases: As Suffolk County’s most experienced embezzlement defense attorney, Michael Brown has successfully defended hundreds of clients against embezzlement charges ranging from small-scale employee theft to multi-million dollar corporate embezzlement schemes. His deep understanding of financial evidence, accounting principles, business operations, and white-collar crime investigations provides sophisticated defense strategies.
2. Technical and Financial Expertise: Embezzlement cases involve complex financial records, accounting evidence, audit reports, and technical financial testimony. Attorney Brown has extensive knowledge of accounting practices, financial systems, forensic accounting techniques, and business operations. He works with forensic accountants and financial experts to analyze prosecution evidence, identify errors in loss calculations, and challenge accounting methodologies.
3. Strategic Restitution Negotiation: Unlike most criminal cases, embezzlement prosecutions focus heavily on financial restitution to victims. Attorney Brown has extensive experience negotiating restitution agreements, challenging inflated loss calculations, structuring payment plans, and resolving civil claims alongside criminal charges. His comprehensive approach addresses both criminal liability and financial consequences.
4. Protection of Professional Licenses: Embezzlement convictions typically result in automatic professional license revocation in fields like accounting, law, finance, and real estate. Attorney Brown structures defenses specifically to minimize license consequences, negotiates resolutions that may allow license retention, coordinates criminal defense with licensing proceedings, and fights to protect clients’ ability to continue their careers.
5. Understanding of Employment Dynamics: Many embezzlement cases involve complex employment relationships, workplace investigations, and disputes between employers and employees. Attorney Brown understands employment law, workplace rights, and the dynamics of employer investigations. He protects employees’ rights during internal investigations and identifies situations where employers falsely accuse employees or exaggerate losses.

What to Do If You’re Accused of Embezzlement

Immediately Exercise Your Right to Remain Silent: Do not answer questions from police, investigators, employers, or auditors. State: “I want to speak with my attorney and I am exercising my right to remain silent.”

Do Not Provide Documents or Records: Do not provide financial records, emails, or documents to investigators without first consulting an attorney.

Request an Attorney Immediately: Clearly invoke your right to counsel.

Do Not Make Restitution Without Counsel: Making payments before consulting counsel can be interpreted as admission of guilt.

Preserve Evidence: Preserve all documents, communications, and records that may support your defense. Provide these only to your attorney.

Do Not Discuss Your Case: Don’t talk about the case with anyone except your attorney.

Contact Attorney Michael Brown Immediately: Embezzlement cases are complex and require immediate sophisticated legal representation. Attorney Brown needs to begin immediately protecting your rights, preserving evidence, and developing your defense strategy.

Your Career and Future Are at Stake

Embezzlement charges threaten your freedom, your career, your professional licenses, your financial security, and your reputation. But embezzlement charges are defensible. Many cases involve lack of criminal intent, authorization defenses, accounting errors, or false accusations. With experienced, aggressive legal representation, favorable outcomes are possible.

You need Suffolk County’s most experienced embezzlement defense lawyer—someone who understands complex financial evidence, who can challenge forensic accounting, who knows how to negotiate favorable resolutions, and who will fight tirelessly to protect your freedom, your career, and your future.

Contact Attorney Michael Brown today for a confidential consultation about your embezzlement case. Time is critical. Don’t let embezzlement charges destroy your life and career. Let Suffolk County’s most experienced embezzlement defense attorney put his expertise and experience to work protecting you and fighting for the best possible outcome in your case.