The alleged: William Roe, former chief financial officer

The place: Danbury (Conn.) Hospital

The "crime:" Like Paul Levy, William Roe makes the list two years running. In August 2010, Roe was arrested and charged with wire fraud and interstate transport of stolen funds, reported the Scranton Times-Tribune. According to The Danbury News Times, Roe embezzled $95,000 from Danbury Hospital and $75,000 from his previous employer, St. Rita Hospital in Lima, Ohio, by submitting false invoices from a fake software company.

The former CFO said he had ongoing financial troubles after his wife discovered an affair, which led to Roe having to support two houses (one in Ohio and one in Pennsylvania).

In addition to the software fraud, Roe swindled Danbury Hospital out of an additional $46,166 by overestimating the appraisal value of his Ohio home that he sold in March 2009 to take the Danbury Hospital job, according to the article. The hospital had agreed to pay him the difference between the appraised value and the sale price.

The verdict: In August 2010, Danbury Hospital fired Roe after discovering the fraud. This past July, Roe faced up to 33 months in prison, reported The News Times.

Even though the affair added details to the scandalous story, the incident demonstrated that poor financial situations could make people do crazy things. However, the prosecutors seemed less than sympathetic to the idea that poor finances made him do it.

"Plainly Roe's moral compass was askew," they wrote, "and his conduct in stealing money not for need, but for what can only be interpreted as sport is deserving of a sentencing at or near the top of the agreed upon range," according to the article.