Audit: Worker spent tax dollars for decades on personal items, including 'literally the kitchen sink'

A Payne County Sheriff’s Office worker is accused of spending thousands of taxpayer dollars on personal expenses.

According to the audit, released Thursday by state Auditor and Inspector Cindy Byrd, an administrative assistant, Linda Farley, was responsible for a total of $137,698.52 in misappropriated and questioned expenditures between 2010 and 2022.

Farley is accused of misappropriating $82,176.54 by using a sheriff’s office credit card and submitting altered or fabricated invoices for payment.

Auditors say $55,521.98 worth of Farley’s purchases were designated as questioned costs because, although the purchases appeared improper, they went through the payment process and were approved by an authorized official.

The Oklahoman attempted to reach Farley or her attorney for comment about the charges, but neither were immediately available.

The Payne County audit came on the heels of two small town audits reporting embezzlements.

Audits recently identified small town fraud

In recent weeks, Byrd's office reported employees of two small Oklahoma towns embezzled about $60,000 each from their communities, raising questions about potential vulnerabilities in financial controls in small municipalities across the state.

In both cases — one in Jones, northeast of Oklahoma City, the other in Coyle, northeast of Guthrie — auditors said they found that town employees were able to siphon off payments made by residents and not properly deposit them because of a lack of safeguards.

In the Payne County audit, Byrd issued a statement saying: “This employee was spending taxpayer money for her own expenses including, literally, the kitchen sink."

She added: “Farley purchased hotel rooms, vinyl flooring, car repairs, and other personal items over an eleven-year period. Fortunately, County Clerk Glenna Craig and Sheriff Joe Harper discovered the problem shortly after Harper took office in 2021.”

Craig and Harper alerted Payne County commissioners who then requested the investigation.

Byrd said Farley allegedly was allowed to “operate with impunity” because she was given a signature stamp by the previous administrations. She used the stamps to forge signatures on payroll claims and purchase orders, Byrd said.

Byrd said her office has conducted training sessions for years on the proper use of signature stamps and has advised and encouraged government officials across Oklahoma to restrict access to them.

“In this case, it would appear our advice and encouragement was ignored,” she said.

In addition to the misappropriated and questioned purchases, Farley’s pay exceeded her authorized salary, which resulted in questioned costs of $20,282.22, according to the auditors.

The Payne County employee handbook exempts administrative employees from overtime pay, auditors said. But while Farley’s position was considered administrative, she still received overtime compensation with the approval of county officials.

OSBI investigation under way

The final audit report was delivered to the Oklahoma State Bureau of Investigation.

An OSBI spokesman said Thursday the report is now in the hands of the Payne County district attorney’s office.

The Oklahoman left a message with the district attorney’s office Thursday to learn if charges have been filed in the case.

This article originally appeared on Oklahoman: Oklahoma worker siphoned thousands in taxpayer money, audit alleges