Jan. 18—A report from the State Auditor & Inspector’s Office accuses an administrative assistant from the Payne County Sheriff’s Office of misappropriating funds.

State Auditor Cindy Byrd‘s forensic audit reported $137,698.52 in misappropriated and questioned expenditures by administrative assistant Linda Farley between 2010-2022. The report said Farley is accused of using a Sheriff’s Office credit card and/or submitting fabricated invoices for payment to siphon $82,176.54.

“This employee was spending taxpayer money for her own expenses including, literally, the kitchen sink,” Byrd said in the press release. “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. They alerted Payne County Commissioners who immediately took action by requesting this investigation. District Attorney Laura Thomas later revised the request and expanded the scope for the time frame.”

The report also claims that $55,521.98 of the purchases were classified at questioned costs “because, although the purchases appear improper, they went through the payment process and were approved by an authorized official.”

“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 purchase orders,” Byrd said. “Our team of investigators worked long hours to thoroughly review 13 years’ worth of financial records. Ironically, the SA&I 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.”

The report also claimed that Farley was being payed above her authorized salary and was being permitted overtime when her position should have exempted her from overtime, though it had been approved by county officials.

The DA’s office will now review the case to determine what potential charges Farley may face.