Niyoka Campbell v. State

Court of Appeals of Texas·Decided May 21, 2019·No. 01-18-00214-CR·Published

Opinion

Opinion issued May 21, 2019

In The

Court of Appeals

For The

First District of Texas

offenses, and the trial court sentenced her in accordance with the jury’s verdict. On appeal, Campbell contends that there is legally insufficient evidence to support either of her convictions and that the State improperly commented on her failure to testify during closing argument.

We affirm.

Background

This is an embezzlement case. Viewed in the light most favorable to the verdict, the evidence shows that Campbell embezzled money from her employer, Crowley Maritime Corporation, by setting up a sham vendor account into which she deposited misappropriated funds using fraudulent invoices; that after she embezzled the money, she abruptly tendered her resignation; and that after she had officially left the company, she attempted to steal more money, using the same type of fraudulent invoices. Campbell embezzles money from Crowley In 2014, Campbell was employed as an accountant at Crowley Maritime Corporation. At this time, Campbell also operated her own tax and accounting firm, Hollywood Tax & Financial Services, which she had disclosed to Crowley when she was hired.

At Crowley, Campbell’s specific title was vessel accountant. As a vessel accountant, Campbell assisted the accounts payable vendor on-boarding team (the

vendor team) in setting up new vendors with Crowley. To that end, Campbell would scan and email the vendor team W-9 forms, which provided tax identification information for new Crowley vendors. She would also provide the vendor team with ACH forms,2 which contained bank account information for those vendors requesting to be paid electronically.

On November 24, 2014, Campbell asked her co-worker, William Wagan, to email a W-9 form to the vendor team for her, explaining to him that she was having difficulties receiving files from the company scanner. Campbell sent the W- 9 form to Wagan directly from the scanner, and Wagan then emailed the W-9 to the vendor team, copying Campbell on the email. The W-9 form was for a company named Strong Roots of Texas.

The following Monday, December 1, 2014, Campbell abruptly tendered her resignation to Crowley, notifying Crowley that her last day would be that Friday, December 5, 2014.

A few weeks after Campbell’s departure, Crowley’s accounting manager, Gualberto Grande, was analyzing company financials when something caught his attention. Grande noticed that a project that had been completed in February 2014 had incurred approximately $160,000 in additional expenses in November and

2 ACH stands for “Automated Clearinghouse,” which is an electronic payment delivery system that processes electronic credit and debit transfers.

December 2014. Because it was unusual for expenses to be reported after a project’s completion, Grande contacted the two individuals marked on the invoices as approving them—the project’s manager, Geoff Baker, and Crowley’s vice president, Craig Tornga. Both Baker and Tornga advised Grande that they had not approved and did not otherwise recognize the invoices submitted for the expenses. They further advised Grande that the company listed on the invoices, Strong Roots, was not a vendor for this project.

Grande began searching online for information on Strong Roots and discovered that Campbell was listed as the owner. Grande continued his investigation by reviewing the activity on FileNet, the software program used by Crowley to upload and store project invoices. Because FileNet records the username of any employee logged into its secure system, Grande was able to determine that Campbell had uploaded the fraudulent invoices. Campbell’s username was recorded as having uploaded four invoices from Strong Roots in the amounts of $39,698.17, $37,962.01, $28,816.86 and $53,341.31.

After determining that Campbell had uploaded the invoices to FileNet, Grande examined each individual invoice. In FileNet, when the curser is placed over a note that has been made electronically on an invoice, a yellow pop-up window appears with additional details associated with that note. But when Grande placed the computer curser over Baker’s and Tornga’s approvals, no yellow pop-

up appeared. Because this feature was missing on the approval marks on all four invoices, Grande determined that the approval stamps had not been made within FileNet but instead had been fraudulently placed on the invoices before they were uploaded.

Grande knew that Campbell’s former position in Crowley’s accounting department not only provided her access to FileNet but gave her the ability to upload invoices onto the program. Campbell also had access to prior invoices approved by Baker and Tornga, which meant that she also had access to Baker and Tornga’s approval stamp images and the opportunity to copy and paste them onto fraudulently-created invoices. FileNet recorded Campbell uploading the first three invoices on November 25, 2014 and the fourth invoice on December 4, 2014—the day before her last day at Crowley.

Having determined that Campbell owned Strong Roots, set up Strong Roots as a vendor with Crowley, and then uploaded four fraudulent Strong Roots’ invoices onto FileNet, Grande forwarded his investigation to Crowley’s internal auditors.

Crowley’s director of internal audit, Melvin Dodson, took over the investigation. Dodson’s investigation sought to answer three questions: (1) How did Strong Roots get set up as a Crowley vendor? (2) How were the Strong Roots’

invoices approved? and (3) Where did the money paid by Crowley on the invoices go?

Dodson contacted the vendor team directly and asked for all vendor set-up requests from Strong Roots. Dodson found that, in addition to the request submitted by Wagan for Campbell on November 24, 2014, Campbell herself had submitted a second email request to the vendor on-boarding team the following day, November 25, 2014. The second email request provided the same W-9 form Wagan had submitted but added an ACH form containing Strong Roots’ Chase Bank account number for electronic payment. Thus, Dodson concluded that Strong Roots was set up as a vendor by Campbell.

Dodson went into FileNet to examine how the four invoices had been approved. The approvals on the invoices appeared to be the usual blue watermarks bearing Baker’s and Tornga’s names; however, like Grande, Dodson quickly realized that the watermarks had not been put on the invoices through the FileNet system application, as the yellow security feature did not appear when the curser was placed over the electronic signatures. Thus, Dodson concluded that the invoices had been fraudulently approved.

Dodson then turned to where the money Crowley paid on the invoices had gone. Unable to resolve the issue on his own, and increasingly confident that a crime had been committed, Dodson put together a packet of Crowley’s internal

investigation and submitted it for further investigation to the Harris County District Attorney Office’s Financial Crimes Division.

The DA’s chief fraud examiner, Brian Vaclavik, performed a forensic examination of the bank accounts and wire transfers involved in this scheme against Crowley. Vaclavik traced the total sum paid out of Crowley’s account under the fraudulent invoices, $159,818.34, to a Chase Bank account that Campbell had opened in Strong Roots’ name and to which Campbell had sole access. Vaclavik found that Campbell had withdrawn money from this Chase Bank account through checks written out to cash and through purchasing cashier’s checks that she subsequently deposited into her personal bank account at Shell Credit Union.

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Niyoka Campbell v. State, (Tex. Ct. App. 2019).

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