Erie County District Attorney Michael J. Keane announces that James Hoffman, 41, Depew, pleaded guilty this morning before Erie County Court Judge James F. Bargnesi to one count of Grand Larceny in the Second Degree (Class “C” felony) and one count of Repeated Failure to File Personal Income and Earnings Taxes (Class “E” felony under New York State Tax Law). The defendant entered a guilty plea to the highest sustainable charges.
Between January 1, 2019, and January 31, 2025, the defendant stole a total of $446,118.42 while working as the treasurer for the Sheridan Park Volunteer Fire Company. The defendant committed the crime over the course of six years by making unauthorized cash withdrawals from the fire company’s bank accounts and failing to deposit money from fundraiser proceeds. In January 2025, the fire company became aware of the missing money after a vendor reported that a check for an unpaid invoice was rejected due to insufficient funds. The defendant, who used the stolen money to support his gambling habit, was subsequently removed from his position.
Hoffman also pleaded guilty for failure to file personal income and earnings, with the intent to evade payment, for more than three consecutive taxable years. The defendant did not file his personal income taxes between 2021 and 2024.
Today, Hoffman turned over $55,000.00 to his defense attorney, which will be provided to the Sheridan Park Fire Company. As a condition of the plea, he signed a Confession of Judgment to pay the remaining restitution balance of $391,118.42 to the organization. Hoffman also signed a Confession of Judgment to pay $26,706.00 in restitution to the New York State Department of Taxation and Finance.
Hoffman faces a maximum of 15 years in prison when he is sentenced on Monday, October 6, 2025, at 9:30 a.m. Our prosecutor requested that the defendant be held pending sentence. He was released on his own recognizance.
“For many years, this defendant abused his position as treasurer to steal hundreds of thousands of dollars from a fire company that helps and protects the residents of Tonawanda. He knowingly violated the trust placed in him by firefighters, dedicated volunteers and the community. I am pleased to announce that he pleaded guilty to the highest sustainable charges, and I hope that the Sheridan Park Fire Company will be made whole through his restitution payments and continued support from our community,” said Erie County DA Mike Keane.
DA Keane commends Detective Eric Schmidt of the Town of Tonawanda Police Department and the New York State Department of Taxation and Finance for their work in this investigation.
The case was prosecuted by Chief Gary M. Ertel of the Special Investigations and Prosecutions Bureau.