Tracey Smith

Introduction

Tracey Smith, 58, of Clairton, Pennsylvania, was sentenced on July 21, 2026, to 76 months in federal prison — more than six years — and ordered to pay $1,172,209.80 in restitution to two former employers, on her convictions for bank fraud and for violating federal supervised release and a bond order . Chief United States District Judge Cathy Bissoon imposed the sentence in a case the Western District of Pennsylvania announced the next day .

Background Information

Smith’s thefts ran while she was already under federal supervision. She was on supervised release for a prior wire fraud conviction — one for which she had been sentenced in February 2023 — when a Pittsburgh engineering firm hired her as its comptroller, and she embezzled company funds for her personal use . As sentencing on those charges was still pending, another company hired her as comptroller, and she embezzled hundreds of thousands of dollars from that employer too — creating unauthorized checks and misusing a company credit card .

The pattern is the comptroller’s access itself: both employers placed her over their books, and both were emptied through the instruments only finance staff can create — checks no one authorized and a corporate credit card spent personally . The restitution figure, $1,172,209.80, is ordered to two former employers — the engineering firm and the second company — and represents the combined documented takings the court attributed to her conduct across the supervision period .

The Controversy or Incident That Led to Their Cancellation

Convicted and sentenced.

The sentence consolidated three failure layers: the bank fraud convictions, the violation of the federal supervised release she was serving when the new thefts began, and the violation of a bond order — the court’s release condition imposed while her earlier case was pending, which the second job’s thefts breached . Judge Bissoon, before imposing sentence, observed that the defendant had a serious criminal history for embezzlement — the judicial finding that framed the 76-month term as a repeat-offender sentence rather than a first fall .

The investigation was the FBI’s; Assistant United States Attorney Gregory C. Melucci prosecuted, and United States Attorney Troy Rivetti commended the Bureau for the investigation leading to the prosecution . The release documents no statement from Smith, no defense comment, and no statement from either employer — the record is the conviction posture, the two embezzlement episodes, and the sentence that answers them .

Public Reaction and Consequences

The consequences are the sentence’s full stack: 76 months in federal prison, $1,172,209.80 in restitution to the two employers, and the supervised-release revocation that removes the community supervision she repeatedly converted into new thefts . The two employers’ losses are the human measure — a Pittsburgh engineering firm and a second company, both of which entrusted their finances to a comptroller already under federal fraud supervision, and both defrauded while she held their books . The public record now documents Smith by name, age, and city, with a second bank-fraud conviction layered on the 2023 wire fraud that preceded it .

Current Status

Smith has been convicted and sentenced. The 76-month term and the $1,172,209.80 restitution order were imposed July 21, 2026, by Chief Judge Bissoon . The release does not state a surrender date, a payment schedule for the restitution, or whether an appeal is expected; no further proceedings are noted, and the record stands at conviction and sentence across the bank fraud counts, the supervised release violation, and the bond order violation .

Impact on Their Career/Life

The comptroller career documented here is over twice: two firms hired her senior finance staff, and both terminated the relationship in fraud. Both thefts ran through instruments only finance staff control — unauthorized checks she created and a corporate credit card she spent personally — while each employer believed its books were clean. At 58, Smith’s sentence carries her past age 64 in federal custody before any supervised release that may follow, with the restitution order as a debt that survives the term . The record ties her name to a specific trajectory — a 2023 wire fraud conviction, a supervised release term used to obtain comptroller positions, and $1.17 million taken from the employers who gave them — the repeat pattern Judge Bissoon cited in imposing more than six years .

Sources

• U.S. Attorney’s Office, Western District of Pennsylvania, “Clairton Woman Sentenced to More Than Six Years in Prison and Ordered to Pay $1.17 Million in Restitution for Repeated Fraud and Supervised Release Violations”, July 22, 2026 — source