Special Investigations Unit
Special Investigations Unit Report Regarding
The Potter County Tax Office
Report Number 02-024
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.
Download the PDF version of this report. (02-024.pdf)
PDF Conversion by Simple Form).