A woman from Oak Forest, Michelle Sopko, was described as making a "terrible mistake" when she stole $352,000 from the Palos Heights Fire Protection District, where she worked part-time as a bookkeeper. In a plea deal accepted by a Cook County judge, Sopko, 46, admitted guilt to stealing government property valued at over $100,000 and was sentenced to eight years in prison. After entering her guilty plea, she waved goodbye to family members before being taken into custody.

Prosecutors revealed that Sopko committed the theft through 177 separate transactions over 30 months between 2009 and 2012. She paid herself for overtime she never earned or was eligible for. She had worked for the fire district for four years before being fired in December 2012 after the fire chief discovered she had forged the treasurer’s signature on a check without permission.

Assistant State’s Attorney Mike O’Malley explained that Sopko also created two “ghost” employees, including one who was a former employee, and siphoned their paychecks into her personal account. The money was used for everyday expenses like groceries, clothing, mortgage, home repairs, and travel. He noted that the theft started shortly after Sopko convinced the previous fire chief to let her handle payroll. As soon as she took control, she began stealing, according to O’Malley.

While the couple’s combined income remained around $100,000 annually, their spending skyrocketed after the embezzlement began. In 2009, they spent just under $90,000, but by 2010, that rose to $177,000, then $187,000 in 2011, and $211,000 in 2012. Their spending allowed them to travel frequently to places such as Florida, Maryland, Pennsylvania, South Carolina, Tennessee, and Wisconsin.

The embezzlement led to financial consequences for the fire district, including IRS penalties and the need to take a loan to purchase firefighting equipment instead of using available funds.

The couple was arrested in December 2013, but Michelle Sopko initially claimed her husband wasn’t involved. Her husband, who was a deputy fire chief in Oak Forest, was later removed from his duties but still holds the rank of lieutenant in the department. He is also a member of the park district board in Oak Forest.

Last month, the fire district filed a lawsuit against Sopko to recover the stolen funds. According to Sean Conway, an attorney for the district, Sopko has admitted to the allegations and agreed to partial repayment. The district is accepting $120,000 in restitution, given that Sopko no longer has the funds and lacks the means to repay the full amount.

Although the court sentence didn’t require Sopko to fully repay the stolen money, her family, including her mother, has offered $120,000 in restitution. Conway said the district expects to receive $60,000 this week, followed by annual payments of $15,000 for the next four years.

O’Malley emphasized that Sopko acted out of greed and orchestrated a “systematic and calculated” theft. He stated that she has “earned every day” she will spend in prison.

Thanks Dan

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