Embezzlement occurs when a person who has been entrusted with someone else’s property — typically in an employment or fiduciary context — misappropriates that property for their own benefit. It is the most prevalent white-collar offense in the United States, and it is prosecuted aggressively at both the state and federal levels.

Under New York law, embezzlement is typically charged as larceny (Grand Larceny, PL §155.30–155.42), with the degree of the charge determined by the value of the misappropriated funds. Federal embezzlement charges, governed by 18 U.S.C. §666 and related statutes, apply in cases involving federal program funds, bank funds, or transactions that cross state lines.

The core defense in embezzlement cases almost always centers on intent. Many embezzlement allegations arise from accounting errors, ambiguous authorization practices, inadequate financial controls, or genuinely disputed understandings of how funds could be used. We examine the transaction records, internal approvals, communications, and organizational context at the heart of the allegation to determine whether criminal intent can actually be proven beyond a reasonable doubt — and we work with forensic accountants where the financial record is complex enough to warrant it.