By Patti Weaver
(Stillwater, Okla.) — An investigation is continuing into the activities of a former office manager with the Payne County Sheriff’s Office who was accused in a state audit of being responsible for $137,698.52 in misappropriated and questioned expenditures between 2010 and 2022, according to District Attorney Laura Austin Thomas.
In the report, State Auditor and Inspector Cindy Byrd alleged, “Between July 2010 and November 2021, Linda Farley, then office manager of the PCSO, misappropriated $82,176.54 of county funds through the unauthorized use of a PCSO credit card and by submitting altered and fabricated invoices for payment. An additional $55,521.98 of questioned costs were noted related to Farley’s use of a spare fuel card and her receipt of unauthorized payroll payments.”
In an email, the district attorney said, “We have received the auditor’s report; however, the OSBI investigation is still active, and we have not received a completed report and necessary documentation from them. When we do, we will make our filing decision. We anticipate numerous felony counts will be filed.”
The state auditor alleged in a news release, “This employee was spending taxpayer money for her own expenses including literally the kitchen sink. Farley purchased hotel rooms, vinyl flooring, car repairs, and other personal items over an 11-year period.
“Fortunately, County Clerk Glenna Craig and Sheriff Joe Harper discovered the problem shortly after Harper took office in 2021. They alerted Payne County Commissioners, who immediately took action by requesting this investigation,” which was later revised by the district attorney that expanded the scope for the time frame.
The audit alleged, “Between October 2015 and October 2021, a total of $5,014.36 in altered invoices were submitted by Farley to the County Clerk’s office and the Board of County Commissioners for payment. The altered invoices reflected payments made for the benefit of Farley and her family, including car maintenance and hotel stays.”
In an example alleged in the audit, “Farley used the PCSO credit card to pay for hotel rooms for her personal use, then altered the hotel invoices to reflect that a different PCSO employee had stayed at the hotel.”
The auditor alleged, “From April 2017 through June 2020, 18 purchase orders totaling $54,459.24 were issued in the name of Farley’s son for work that was not performed. Twelve of the purchase orders were requisitioned using the Sheriff’s signature stamp, which Farley maintained at her desk.
“Between July 2010 and April 2021, unauthorized credit card purchases totaling $22,702.94 were made by Farley and paid for by the County. These items could not be located in the PCSO (and) were deemed to not be for a county purpose. Farley was an authorized buyer on multiple credit cards and charge accounts and maintained the credit cards within her office.
“Farley, who maintained the credit cards for the Sheriff’s Office, made multiple purchases at Walmart that were not for the use of the PCSO or the jail. A total of $17,400.38 in unauthorized Walmart purchases were noted. Items that were frequently purchased by Farley and were deemed to not be for PCSO operations included, but were not limited to, protein bars/drinks, kitchen utensils, clothing items, bathroom furnishings, bedding, kids’ items, decorations, and vitamins.
“Over a seven-year period, Farley’s pay exceeded her authorized salary resulting in questioned costs of $20,282.22. Per PCSO management and the Payne County Personnel Policy handbook, administrative employees are exempt employees and are not approved to work overtime, holidays, or earn compensatory (comp) time. Farley served as the office manager in an administrative exempt position.
“The PCSO purchases fuel using ComData charge cards. Each vehicle is assigned a fuel card, and each deputy is assigned a unique ID and PIN number. Based on the evidence presented, the spare fuel card was held by Farley and assigned to a fictitious vehicle. Between FY 2011 and 2022, $35,239.76 of questioned costs were expended on the spare fuel card. The spare fuel card was last used the day before Farley was placed on administrative leave and has not been located since her termination.”
In the news release, the state auditor alleged, “This employee 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 purchased orders.
“Our team of investigators worked long hours to thoroughly review 13 years’ worth of financial records. Ironically, the SA&I (state auditor’s office) has conducted training sessions for years on the proper use of signature stamps.
“We have advised and encouraged government officials across Oklahoma to restrict access to their signature stamps. In this case, it would appear our advice and encouragement was ignored.”
