A Pennsylvania contractor was charged with four counts of theft relating to its alleged underpayment of more than $20 million to its employees in violation of prevailing wage law. Instead of putting the required fringe benefits into the accounts for the actual employees doing the work, the money was diverted to other employees.
See here for more information: https://www.enr.com/articles/51572-pennsylvania-charges-contractor-with-20-million-prevailing-wage-violation