Tuesday, April 26, 2011

Linked by Habitat Magazine (www.habitatmag.com)

Condo owners sue their bookkeeper

 

OCEAN CITY -- Assateague House Condominium's council of unit owners is seeking more than $1 million in damages from William W. Scott and Scott & Company, Inc., an accounting firm that kept the condo association's books.

The owners allege that the company misappropriated $437,400 of the owners' funds from three accounts, according to a civil suit they filed against Scott in Worcester County Circuit Court. The condo units are located on Worcester Street in Ocean City.

Assateague House hired Scott and his public accounting firm on June 1, 2008, for a monthly fee of $650, to do "accounting and certain management functions" for the owners, according to the complaint. Late in 2008, Scott and the company allegedly began misappropriating funds from Assateague House's accounts, and continued to do so through at least Dec. 20 of last year, the complaint reads. Scott did not return a message seeking comment for this story.

Assateague House is seeking $500,000 in punitive damages along with the total of the misappropriated funds and $100,000 for fees and costs of accountants, attorneys and condominium managers, according to the complaint.

The complaint alleges that Assateague House's money market reserve, construction and operating accounts were included in the misappropriations. An amount of $325,791 was allegedly taken from the money market reserve account by way of direct checks to Scott & Company. The complaint states that $73,600 in checks to Scott & Company was taken from the construction account, and $26,810 was taken from the operating account in the form of direct checks to Scott & Company, while $11,216 was misappropriated through checks to the San Remo Condo Association.

According to the complaint, Assateague House hired Scott and his company after Scott represented himself as a certified public accountant, something the council later learned he was not. Scott is not a registered CPA in the state, according to the Maryland Board of Public Accountancy.

Unauthorized advances were also made upon Assateague House's open line of credit, totaling $125,000, according to the complaint. The borrowed funds were allegedly paid into Assateague House's accounts to compensate for the misappropriations.

Assateague House is also seeking compensatory damages of $20,150 for payments for "31 months of worthless service" that ended in February.

"The services provided by Scott & Company to Assateague House were unprofessional, abhorrent and worthless," the complaint reads. "Scott & Company was and is not entitled to be paid anything for such services."

smuska@dmg.gannett.com
410-213-9442, ext. 14

 

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