How the case gets charged
New York does not use embezzlement as the name of a crime. Taking money entrusted to you is generally charged as larceny, with the degree depending largely on the value alleged, and related charges such as falsifying business records often appear alongside it. Federal embezzlement charges arise in particular settings, such as theft from a bank by an employee, from federally funded programs, or from employee benefit plans. The label matters less than the theory, because prosecutors usually build these cases from the employer's own accounting, sometimes prepared by an outside firm the employer hired. That accounting is a starting point for the case, not a finding, and it can be tested.
Common lines of defense
Many embezzlement defense strategies focus on authority. Was the spending approved, informally tolerated, or consistent with how the business had long operated? A genuine belief that you had a right to the money, such as unpaid commissions or reimbursements, can be relevant even if the belief turns out to be mistaken. Access is another issue: in small offices several people may have used the same login, signed checks, or handled cash. Accounting errors and poor recordkeeping can also make honest transactions look suspicious. A forensic accountant working with your lawyer can trace the transactions independently and separate legitimate payments from questioned ones.
Early moves and what to bring
Bring whatever you have that shows how money was handled: emails approving expenses, pay records, your job description, prior audits, and anything showing who else had access. Keep your own messages, but ask before taking or copying any company files, since that can create a separate problem. Do not contact the employer or the complaining party to work things out yourself; a repayment offer made without counsel can be treated as an admission and does not end a criminal case. Restitution often becomes part of the discussion, and it is usually handled through counsel alongside the criminal matter. During our first meeting we look at the accusation, the accounting behind it, and whether a civil claim is also likely.
