ROCHESTER, Ind. -- The Rochester Police Department reports an officer responded to Topp Industries located at 420 N S.R. 25 regarding employee fraud.

Topp President and Vice President told police the Head of HR, identified as 31-year-old Emily Zelaya, had been writing fraudulent checks to herself.

The president told police he was made aware of the situation by his accountant.

The report states ADP, the company's payroll manager, had alerted the accountant.

ADP had been trying to reach the president, but was never successful, since his receptionists was always told if ADP called, to transfer them to Zelaya.

The president informed police the fraudulent checks totaled between $50,000 and $100,000.

Later the exact amount embezzled was determined to be a gross amount of $78,025.78, although the net amount that Zelaya received is $60,361.31, due to Topp paying taxes on the money through payroll.

Company officials say that is only the amount that they have found, so far, and will likely increase.

The president stated he confronted Zelaya about the situation after a work meeting on March 11. The next day, she reportedly packed her belongings from her office and did not return to work.

The president stated when an employee would be terminated, Zelaya would pay them out two or three weeks longer and direct the pay into her bank account.

Police say the president had several payroll prints from the calendar year of 2025 in his possession already totaling over $5,000.

Topp's administration stated although Zelaya stole over $78,000 directly from them, their financial loss from her crimes is greater when considering the additional costs of paying accountants to fix all of their financial statements.

Add advisory fees, costs to amend employees that are victims of Zelaya's 2024 W2 statements, and their administration fees on top of all of that.

Topp estimates the total loss to be $153,000 to $178,000.

Besides Topp Industries, the 24 people who she had money deposited in their names are victims as well. For those employees, each will be forced to go back and amend 2024's tax returns.

Zelaya is charged with Theft, Fraud, and Forgery.