Robert J. "Bob" Troester U.S. Attorney | U.S. Attorney for the Western District of Oklahoma
Sherrie Billings, a 53-year-old resident of Midwest City, has admitted to charges of wire fraud and making a false tax return. The announcement was made by U.S. Attorney Robert J. Troester.
Billings previously worked as a regional property manager for Manhattan Management Company, LLC (MMC), based in New York, which owned four apartment complexes in Oklahoma City. Her responsibilities included property maintenance and inspections, granting her access to an MMC bank account and credit card.
Court documents reveal that from January 2017 to July 2022, Billings issued unauthorized checks and used the company credit card for personal expenses. This resulted in the illegal withdrawal of approximately $1,660,238 from MMC's account through about 385 unauthorized checks. She also defrauded the company out of around $49,798 using the credit card. To hide her actions, she created fake payment vouchers and sent them to MMC’s bookkeeper for inclusion in the company ledger.
Additionally, it is alleged that on April 14, 2022, Billings filed a federal income tax return reporting significantly lower income than what she actually received due to her fraudulent activities.
On April 2, 2025, charges were filed against Billings for wire fraud and making a false tax return. By May 2, she pleaded guilty to these charges and confessed to devising a scheme to defraud MMC while knowingly filing a misleading federal income tax return.
Billings could face up to 20 years in federal prison for wire fraud and three years for the tax charge if convicted at sentencing. Each count also carries a potential fine of up to $250,000.
The case stems from an investigation conducted by IRS Criminal Investigation with Assistant U.S. Attorney Charles Brown handling prosecution duties.
For further details regarding this case, public filings are available as references.
