By: Richard L. Smith
An Essex County accountant has been charged in connection with an alleged multi-year scheme that prosecutors say resulted in the theft of more than $1.6 million from a local business owner and two affiliated companies.
According to information released by the New Jersey Attorney General’s Office and the Division of Criminal Justice, Michael Delia, 61, of West Orange, has been charged with two counts of second-degree theft by unlawful taking, one count of second-degree money laundering, and one count of second-degree failure to turn over collected tax.
State authorities allege that from 2016 through August 9, 2023, Delia abused his role as an accountant and bookkeeper for the victim by diverting company funds into personal and corporate bank accounts under his control. Investigators said financial records indicate Delia used the diverted money for personal expenses, including credit card payments, sports betting, mortgage bills, and other non-business-related costs.
Prosecutors further allege that between January 2020 and July 2023, Delia redirected more than $910,000 in collected sales taxes and other funds from the businesses into accounts he controlled.
Authorities said Delia was not authorized to use any company funds for personal purposes.
In addition, investigators allege Delia issued checks to himself that exceeded his agreed-upon compensation, resulting in the theft of an additional $733,313.
As part of his duties, Delia was responsible for remitting sales tax proceeds to the New Jersey State Treasury.
Officials allege that during 2023 alone, Delia failed to turn over more than $126,000 owed to the state. Instead, authorities said the funds were diverted to his own business, STP Processing, which he registered with the state in 2013.
Delia was arrested with assistance from officers of the Port Authority of New York and New Jersey. 
The investigation involved the Division of Criminal Justice, the Division of Taxation’s Office of Criminal Investigation, and the Office of Inspector General for the U.S. Small Business Administration.
The charges are accusations, and Delia is presumed innocent unless and until proven guilty in a court of law.