Here are some key excerpts from the Chicago Tribune regarding the events that unfolded starting in December 2013:

A woman from Oak Forest, Michelle Sopko, described her actions as a "terrible mistake" after stealing $352,000 from the Palos Heights Fire Protection District where she worked part-time as a bookkeeper. She pleaded guilty to embezzlement and was sentenced to eight years in prison under a plea deal approved by a Cook County judge. After entering her plea for theft of government property valued over $100,000, Sopko was immediately taken into custody, waving goodbye to her family before being escorted out of the courtroom.

According to prosecutors, Sopko stole money through 177 separate transactions over 30 months between 2009 and 2012. She paid herself overtime she hadn’t earned or qualified for. She had worked for the fire district for four years until she was fired in December 2012 after the fire chief discovered she had forged the district treasurer’s signature on a check without his knowledge or permission.

Assistant State’s Attorney Mike O’Malley stated that Sopko also created two “ghost” employees, including one who was a former district employee, and diverted their salaries into her personal account. The stolen funds were used for groceries, clothing, mortgage payments, home repairs, and travel. O’Malley said the scheme began in May 2009, shortly after Sopko convinced the district’s former chief to let her handle payroll. As soon as she took on those responsibilities, “she started stealing,” he said.

O’Malley noted that while the couple's combined income remained around $100,000 per year, their spending increased dramatically after the embezzlement started. Their expenses rose from just under $90,000 in 2009, when Michelle started working for the fire district, to $177,000 in 2010, $187,000 in 2011, and $211,000 in 2012. This included not only everyday expenses but also frequent trips to places like Florida, Maryland, Pennsylvania, South Carolina, Tennessee, and Wisconsin.

The theft led to penalties from the IRS and forced the district to take a loan to purchase firefighting equipment instead of using available cash.

In December 2013, the couple was arrested, though Michelle initially claimed her husband wasn’t involved. He was a deputy fire chief in Oak Forest and later lost those duties, but still holds the rank of lieutenant. He is also a member of the park district board in that city.

The fire district recently filed a lawsuit against Sopko to recover the stolen funds. According to an email, Sopko admitted to the allegations, and the district has accepted a partial payment due to her admission that she no longer has the funds and lacks the financial means to repay the full amount.

While the sentence didn’t require Sopko to fully compensate the district, her family, including her mother, has offered $120,000 in restitution. Sean Conway, the district’s attorney, confirmed they expect to receive $60,000 this week, followed by annual payments of $15,000 for the next four years.

O’Malley described Sopko’s actions as driven by greed and a “systematic and calculated theft.” He added that she “has earned every day she will spend” in prison.

Thanks Dan

Previous posts on this topic can be found here, here, and here.

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