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Special Investigations Unit

Special Investigations Unit Report Regarding
The Potter County Tax Office

March 2002

Report Number 02-024

Overall Conclusion

The State Auditor's Office Special Investigations Unit participated in a joint task force led by the Potter County District Attorney. The task force obtained evidence that led to the indictments of Danny Messer, Marian Kennedy, and Sharon Howery by a Potter County Grand Jury. The indictments were obtained by the Potter County District Attorney's Office.

Danny Messer, Potter County Tax Assessor Collector, was indicted for one count of theft by a public servant, one count of tampering with governmental record, and six counts of misapplication of fiduciary property. Marian Kennedy, First Assistant, Potter County Tax Office was indicted for one count of tampering with governmental record. Sharon Howery, Clerk, Potter County Tax Office was indicted with one count of aggravated perjury.

Key Facts and Findings

The investigation was prompted by allegations that Danny Messer, along with Marian Kennedy and Sharon Howery, removed large amounts of cash from the accounts of the Potter County Tax Office. These crimes were allegedly carried out through the destruction and falsification of government records.

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