SMETHPORT — A Smethport woman was sentenced recently in McKean County Court to serve time in state prison for allegedly embezzling tens of thousands of dollars from Bisett Building Center while she was director of finance for the company.

Tina Elder, 47, of Mechanic Street, was sentenced to 8 to 24 months in state prison and given eligibility for the Recidivism Risk Reduction Incentive program, which allows an inmate in state custody to get paroled before their minimum if the program is completed.

She was ordered to have no contact with Bisett Building and ordered to pay $65,000 in restitution to Bisett. When she was first charged, the allegations were that she had taken more than $130,000. There was no information immediately available as to why she was ordered to pay back a lesser amount.

According to the criminal complaint, Elder was employed by Bisett as the director of finance beginning Aug. 19, 2019, until she resigned Oct. 16, 2020. She continued to have online access to the company’s business accounts until Nov. 16, 2020. During the course of her employment, she had administrator access and transfer ability over the company’s accounts and the Visa credit accounts.

After an internal audit of the business, it was found that Elder had made numerous charges to the business Visa accounts and then electronically transferred funds from the business’ operating account in an effort to cover the charges. The funds were used for personal goods and services, and not for the business, the complaint alleged.

On three checks, Elder allegedly forged the signature of the vice president of operations without his knowledge or approval, the complaint alleged.

The audit concluded that Elder had taken $132,913.34, the complaint alleged.

Elder had pleaded guilty to one count of theft. She was represented by McKean County Public Defender Phil Clabaugh.