Former Assistant Dean Sentenced for $1.3 Million Fraud Scheme at Essex County Graduate School

Judge issues 36-month prison term to Warren resident who, with co-conspirators, misappropriated funds and gift cards over more than a decade

A former assistant dean at a graduate school in Essex County was sentenced on Wednesday to 36 months in federal prison for her role in a decade-long scheme that defrauded the institution of more than $1.3 million, according to U.S. Attorney Philip R. Sellinger.

“The defendant abused her position of trust as an assistant dean to orchestrate an elaborate embezzlement scheme for more than a decade. In doing so, she and her co-conspirators stole more than $1.3 million intended to benefit the school and its students. My office is committed to relentlessly prosecuting those who commit financial fraud," said U.S. Attorney Philip R. Sellinger.

From 2009 through July 2022, Teresina DeAlmeida, 59, of Warren, New Jersey, conspired with two colleagues—44-year-old Rose Martins of East Hanover and 61-year-old Silvia Cardoso of Warren—to misappropriate funds from their former employer. All three previously pleaded guilty to conspiracy to commit wire fraud before U.S. District Judge Julien Xavier Neals in Newark.

“By choosing to utilize her position for illicit profit, Teresina DeAlmeida chose to enrich herself first and serve the students of the University last,” stated Jenifer L. Piovesan, Special Agent in Charge, IRS Criminal Investigation, Newark Field Office. “Financial fraud like this will not be tolerated and IRS Criminal Investigation will continue to work with our law enforcement partners to root out and investigate these financial crimes.”

DeAlmeida served as an assistant dean, overseeing financial matters. Martins worked as her assistant, and Cardoso, DeAlmeida’s sister, held a support staff role. Officials say the trio engaged in a range of fraudulent activities, including misdirecting funds through a vendor, charging personal purchases to the school’s accounts, and using fake invoices and shell entities.

For example, court documents state that starting in 2009, DeAlmeida instructed a graduate school vendor to pay Martins and Cardoso as if they were employees of that vendor, despite the two providing no services. DeAlmeida and Martins then caused the vendor to submit false invoices to the school for approximately four years. In another part of the scheme, from 2010 through 2022, DeAlmeida and Martins directed vendors to order hundreds of thousands of dollars in gift cards and prepaid debit cards for their personal use, while submitting fraudulent invoices for nonexistent goods and services.

The conspirators also exploited a school-issued credit card. According to case details, “DeAlmeida and Martins used the card to make over $70,000 in purchases at an online retailer shipped directly to their homes, including woman’s shoes, smart watches, and bed linens.” In 2015, Martins opened a shell entity, CMS Content Management Specialist LLC, submitting invoices totaling more than $208,000 for services never rendered. DeAlmeida regularly approved these charges, and Martins forged signatures on internal documents.

“Trust is an intangible thing, a faith that people who have access to large sums of money won't steal it. DeAlmeida took funds meant for students at the university and did so for more than a decade,” FBI Acting Special Agent-in-Charge Nelson I. Delgado said. “Students and most average citizens cannot see into finances of institutions, to question where it's going and why it's missing. The FBI Newark and our law enforcement partners have the tools to investigate wrongdoing and hold accountable those who don't think anyone will notice $1.3 million is missing.”

Judge Neals, who imposed the 36-month prison sentence in Newark federal court, also ordered DeAlmeida to serve two years of supervised release and to pay restitution of approximately $1,397,000.

“I am proud of the contribution of OIG Special Agents in holding former Assistant Dean DeAlmeida accountable for her criminal actions. Her willful diversion and theft of funds that were intended for the school and its students was completely unacceptable,” said John Carlo, Acting Special Agent in Charge of the U.S. Department of Education Office of Inspector General’s Eastern Regional Office. “The OIG will continue to work with our law enforcement partners to protect the integrity of Federal education funds.”

The case was handled by Assistant U.S. Attorneys Carolyn Silane and Aja Espinosa of the Economic Crimes Unit in Newark. 

No additional information was provided on the current employment status of Martins and Cardoso or the identity of the graduate school.