Published on: October 7, 2025, 12:18h.
Updated on: October 7, 2025, 12:18h.
- A New York man has been sentenced to prison for embezzling from a volunteer fire department.
- James Hoffman confessed to stealing nearly $450,000 to support his gambling addiction.
A man from New York is set to serve two to six years in prison after admitting to misappropriating nearly $450,000 from a volunteer fire department, primarily to feed his gambling concerns.

On October 7, 2025, Erie County District Attorney Michael Keane announced that James Hoffman, 42, from Depew, entered a plea deal, admitting guilt to one count of grand larceny in the second degree, classified as a Class C felony, and one count of repeatedly failing to file income taxes, designated as a Class E felony. Hoffman also admitted to tax evasion for over three years.
For years, this individual exploited his role as treasurer to misappropriate large sums from a fire department that serves and protects residents in Tonawanda. He consciously broke the trust bestowed upon him by firefighters, committed volunteers, and the community,” stated Keane.
The total amount embezzled was reported at $446,118.42. Hoffman’s illegal activities spanned from January 2019 to January 2025, during which he held the position of treasurer at the Sheridan Park Volunteer Fire Company.
Gambling Addiction
The investigation into the Sheridan Park Fire Company’s finances was initiated after a vendor reported that a check from the fire department bounced due to insufficient funds.
The inquiry revealed that Hoffman, who had exclusive control over the department’s bank accounts, made unauthorized cash withdrawals during the six-year period. He also failed to deposit funds raised from the organization’s numerous events and raffles.
Hoffman used the stolen funds to fuel his gambling addiction,” said Keane.
As part of his plea deal, Hoffman returned $55,000 to the Sheridan Park Fire Company and agreed to repay the remaining restitution of $391,118.42 once released from prison and capable of working. He also faces a restitution payment of $26,706 to the New York State Department of Taxation and Finance for unpaid taxes.
“I hope that the Sheridan Park Fire Company will regain its losses through his restitution payments and ongoing community support,” Keane concluded.
Hoffman received a relatively light sentence, as the severity of the charges could have led to a maximum of 15 years in prison.
Prosecutors did not reveal details on where and how Hoffman gambled, whether it was online or in physical locations, nor the types of gambling he engaged in. However, Depew is located just east of Buffalo, where the Seneca Buffalo Creek Casino operates, featuring over 1,000 slot machines, 30 live-action table games, and a sportsbook.
Services of Volunteer Fire Departments
The Sheridan Park Fire Company provides essential fire and rescue services, including fire suppression, rescue operations, and community fire safety programs. Additionally, the unit conducts safety assessments and planning for the community.
Sheridan Park operates with four vehicles, which include two fire engines, one ladder truck, and one rescue unit.
In 2024, the Sheridan Park Fire Company reported $966,000 in documented expenses, corroborated by a notarized journal approved by the Erie County Board of Fire Commissioners.

