North Miami, Florida — A former chief operating officer of luxury fragrance company Doctor Aromas is accused of using her access to the company’s payroll and accounting systems to obtain more than $930,000 in unauthorized compensation and payments over nearly five years, according to a North Miami Police Department arrest report.
Jacqueline Campos, 48, of Coral Springs, was arrested Tuesday on charges of organized scheme to defraud involving property valued at $50,000 or more and first-degree grand theft.
Police said the investigation centers on BOSEM Corp., which does business as Doctor Aromas and operates from an address on NE 148th Terrace in North Miami.
Police Say Former COO Had Access to Payroll Systems
According to the arrest report, Campos served as the company’s COO and had access to both its ADP TotalSource payroll system and QuickBooks Online accounting software.
Investigators allege that the scheme occurred between approximately August 28, 2021, and July 10, 2026.
The company’s owner told police that he was required to approve a payroll document every two weeks showing Campos’ authorized compensation as $2,307.70 per pay period.
However, police allege Campos did not provide the owner with the actual ADP payroll exports. Instead, she allegedly emailed him screenshots of manually created Excel spreadsheets.
That difference became significant when investigators later compared the company’s payroll records with the information that had been provided to the owner.
Forensic Review Allegedly Found $932,774 in Losses
As part of the investigation, police reviewed a forensic payroll and expense analysis conducted by a licensed certified public accounting firm.
The analysis compared 131 payroll documents with ADP TotalSource records covering 126 confirmed pay periods.
According to the arrest report, the forensic review determined that Campos received more than her authorized compensation during all 126 confirmed pay periods.
The alleged excess compensation totaled $874,885.59.
The analysis also identified another $221,632.64 in payments made to Campos outside the normal payroll process. The company owner told investigators that $57,888.99 of those payments had never been authorized.
Police said the total confirmed unauthorized loss to the company was $932,774.58.
Investigators Allege Pay Rates Were Changed
The arrest report also alleges that Campos personally entered five unapproved increases to her own pay rate in the ADP system between January 2022 and April 2023.
Investigators said she continued providing the company’s owner with payroll documents showing that her authorized compensation had not changed.
Police also allege that Campos entered negative values into payroll deduction fields, which increased the amount of money she received as net pay.
Other allegations include deleting transactions from the company’s accounting records to keep them from appearing in standard reports and routing at least one payment under another employee’s name to conceal the actual recipient.
Police Say Unauthorized Payroll Was Submitted After Termination
Doctor Aromas terminated Campos’ employment for cause on July 7, according to the arrest report.
Investigators allege that later that same day, after her employment had already ended, Campos submitted and approved a final payroll run through ADP TotalSource.
That payroll allegedly provided her with an additional $5,712.10 beyond her regular rate.
According to police, Campos acknowledged in a sworn declaration filed in a related civil case that she personally submitted the July 7 payroll run.
The case had also reached a civil proceeding by that point.
Judge Granted Temporary Injunction
At a July 9 hearing, the company’s owner and the forensic accountant who prepared the financial analysis testified under oath, according to the arrest report.
The report states that the presiding judge subsequently granted a temporary injunction, finding that the evidence established Campos had misappropriated company funds while using her position of trust.
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Investigators said they relied on the company’s statements, forensic analysis, business records, testimony from the civil hearing and Campos’ sworn admission when determining there was probable cause for the criminal charges.
Campos Turned Herself In
Campos turned herself in to North Miami police at approximately 2 p.m. Tuesday.
An investigator asked whether she wanted to provide a statement, but according to the report, Campos declined on the advice of her attorney.
She was arrested and transported to the Turner Guilford Knight Correctional Center. As of Wednesday morning, Campos remained in custody and was expected to appear in bond court later that day.
The allegations remain accusations, and the criminal case will proceed through the court system.
What do you think about the allegations involving the company’s payroll and accounting systems? Share your thoughts in the comments.
