MARTINSBURG, W.Va. — Two former Berkeley County tax department employees are alleged to have committed fraud that siphoned off more than $3 million dollars in a years-long scheme that targeted accounts of those under the conservatorship of the sheriff’s department.
U.S. Attorney for the Northern District of West Virginia Matt Harvey said at a Thursday afternoon news conference the federal indictment charges Barbara Gail Gooden, 60, and Lisa Lee French, 48, both of Martinsburg, with conspiracy to commit bank fraud and bank fraud.
According to the five-count indictment, from 2007 to 2024, Gooden and French conspired to defraud by embezzling cash payments collected by the sheriff’s Office and manipulating conservatorship and estate bank accounts under the office’s administration.
At the time of the alleged misconduct, Gooden was the chief tax deputy. French was the fiduciary supervisor.
Harvey said the pair issued fraudulent checks, forged signatures, misused a signature stamp and diverted funds for personal use.
The alleged fraud included fraudulent checks drawn from conservator accounts and issued either to the “Berkeley County Sheriff & Treasurer” or to a private business, to benefit Gooden and French. In total, the defendants allegedly carried out more than 700 fraudulent transactions, including over 550 forged checks, withdrawing substantial funds from at least 59 conservator bank accounts.
Barb Gooden is the widow of Preston Gooden, who died in 2009 while serving as the Berkeley County assessor and who had been Berkeley County sheriff from 1989 to 1996.
Harvey was joined in Martinsburg Thursday by a number of law enforcement representatives, including the FBI and Berkeley County Prosecuting Attorney Joseph Kinser.
Harvey said the case represents one of the largest public corruption schemes the state has ever seen.
“If these allegations hold true, this is one if not the largest public corruption schemes in West Virginia history,” Harvey said.
“The significance of this matter is considerable,” Harvey continued. “The indictment does not describe an isolated breach, but rather a prolonged and calculated abuse of authority by individuals entrusted with the stewardship of public funds and the protection of the vulnerable members of our community.”
Harvey said the fact that alleged crimes went on a long time highlights the need for vigilance. “The breadth, duration, and nature of the conduct alleged underscores the importance of rigorous oversight and the necessity to hold those who abuse their authority accountable.”
Berkeley County Sheriff Rob Blair was appointed in 2024 following the resignation of then Sheriff Nathan Harmon.
Blair said once he learned of the allegations, he “took appropriate steps” when he learned about the allegations, including putting new leadership in at the tax office.
He said residents “can have confidence in my people at the tax office now. I’ve worked very hard since this has come out to make sure we put new leadership in. And I hope that the citizens of Berkeley County understand how serious I take this matter.”
Neither Blair nor Harvey would comment on the particulars of the case, citing the ongoing investigation.
“We’re committed to transparency, to doing the next right thing,” Blair told MetroNews. “I tell my deputies and everyone, let’s do the next right thing.”
“We’ll let the judicial process play out. And I respect that. I respect the rule of law,” Sheriff Blair said. “We’ll wait to see the outcome of that.”
Harvey said the fraud targeted conservatorship accounts of those “unable to manage their own affairs.”
“This office will continue to safeguard taxpayer resources, protect the interests of vulnerable individuals, and ensure that those entrusted with public responsibilities are held fully accountable for violations of that trust,” he said.
State Auditor Mark Hunt praised the work of those investigating the case.
“Our Public Integrity and Fraud Unit was created to do exactly this kind of work: follow the money, uncover complex schemes and protect West Virginia taxpayer dollars. We are proud of their efforts in this investigation and grateful for the strong partnership we have with our federal, state, and local law enforcement partners in holding bad actors accountable on behalf of the people we serve.”
In a December 2024 public hearing portion before the Berkeley County Commission, one of the entries reads “Troy Green appeared before the Commission and wanted to know if Lisa French from the Sheriffs Tax Office resigned or was fired as his mother was a victim of their office. President Whitacre advised that this was still on ongoing investigation.”
A press release from Harvey said the United States will seek “forfeiture of any property derived from the offenses, including a money judgment.”
Harvey thanked those who worked on the case. “Assistant U.S. Attorney Andrew Cogar is prosecuting the case on behalf of the government. Investigative agencies include the Federal Bureau of Investigation, the Berkeley County Sheriff’s Office, and the West Virginia State Auditor’s Office. The Berkeley County Prosecutor’s Office and the Berkeley County Commission cooperated in this case,” said the press release.