Unfortunately my coop was plagued by this situation for over 20 years- also include the accountant in this group because they produce the financial statements which cover the fraud - we had massive overstatements of expenses etc - However we did have a forensic audit but beware who you hire - Our former management company had not paid total withholding taxes for almost a year, we paid over $50,000 to IRS, they did not pay the union which cost us $200,000, etc etc - during this time we had increases and assessments of 25%, 15%+ every year - yet the accountant couldn't find anything, absolutely amazing - so where did all this money go because the corporation did not have the money