Jennifer L. Cadwallader, Wire Fraud, New York 2023

BUFFALO, N.Y. - A shocking scheme to defraud American Paving and Excavating, LLC has come to an end with the sentencing of Jennifer L. Cadwallader.

Cadwallader, 39, was convicted of wire fraud and filing false tax returns, a brazen scheme that saw her siphon off $338,329.12 from the company's bank account between 2012 and 2014.

The defendant, who served as the Office Manager for American Paving from 2009 to 2015, accessed the company's bank account and electronically transferred the money to her personal credit card accounts without authorization.

In an attempt to conceal the theft, Cadwallader recorded the payments to her personal credit card accounts as credit card and fuel expenses on American Paving's books and records.

The Internal Revenue Service, Criminal Investigation Division, under the direction of Shantelle P. Kitchen, launched an investigation into the matter, uncovering the full extent of Cadwallader's scheme.

Cadwallader's lack of integrity led to her failing to report the income from the electronic transfers, totaling $338,329.12, to the Internal Revenue Service. Taxes due on the income totaled $108,026.00.

Today, Chief U.S. District Judge Frank P. Geraci sentenced Cadwallader to five years probation, including six months home confinement.

The sentencing is a testament to the hard work and dedication of the investigators who brought this case to justice.

Defendant Name: Jennifer L. Cadwallader

Criminal Charges: Wire fraud and filing false tax returns

City and State: Buffalo, N.Y.

Exact Date: Not specified in source

Sentence or Outcome: Five years probation, including six months home confinement

Dollar Amounts: $338,329.12 (amount stolen) and $108,026.00 (taxes due)

Source: https://www.justice.gov/usao-wdny/pr/woman-sentenced-fraud-scheme